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MATTER OF DWORETZ v. STATE TAX COMM'N

128 A.D.2d 946 (1987)

In the Matter of The Estate of Philip L. Dworetz et al., Appellants, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 5, 1987

Weiss, J.

It has now been clearly established that "[s]tatutes creating a tax exemption are to be strictly and narrowly construed * * * The burden of proving entitlement to a tax exemption rests with the taxpayer * * * To prevail over the administrative construction, petitioner must establish not only that its interpretation of the law is a plausible one but, also, that its interpretation is the only reasonable...

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