Petitioner timely filed New York State personal income tax returns for 1971 and 1972. However, because it contended that the income from petitioner's activities in the insurance business was subject to the unincorporated business income tax, the Audit Division of the State Department of Taxation and Finance issued a notice of deficiency to petitioner in February, 1977, in the amount of $4,814.60 plus interest, for unincorporated business income tax for 1971 and 1972. The...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.