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MATTER OF KEEFFE v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

216 A.D.2d 692 (1995)

627 N.Y.S.2d 851

In the Matter of John A. Keeffe et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

June 15, 1995

Cardona, P. J.

In this proceeding, petitioners challenge a determination of respondent Tax Appeals Tribunal which denied their motion to reopen the decision of a small claims Presiding Officer which upheld a personal income assessment as calculated by the Division of Taxation (hereinafter Division) of the Department of Taxation and Finance. We find that the issues raised by petitioners lack merit; therefore, the Tribunal's determination is confirmed....

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