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CROCIATA v. STATE TAX COMMN.

133 Misc.2d 855 (1986)

In the Matter of Anna Crociata, on Behalf of Florence Alexander and All Others Similarly Situated, Petitioners, v. State Tax Commission of the State of New York, Respondent.

Supreme Court, Special Term, Albany County.

November 18, 1986

Attorney(s) appearing for the Case

Leonard S. Clark and Mindy S. Fridovich for petitioners. Robert Abrams, Attorney-General (Ellen Lacy Messina of counsel), for respondent.

EDWARD S. CONWAY, J.

This is a CPLR article 78 proceeding in which petitioners seek an order: (1) permitting this proceeding to be maintained as a class action; and (2) a judgment reversing respondent's decision of November 8, 1985 which denied petitioners' request for a redetermination of a deficiency or for refund of personal income tax for the year 1981, on the grounds that the respondent's decision is arbitrary...

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