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MATTER OF NATHEL v. COMM'R OF TAXATION & FIN. OF THE STATE OF NEW YORK

232 A.D.2d 836 (1996)

649 N.Y.S.2d 196

In the Matter of Alvin Nathel, Petitioner, v. Commissioner of Taxation and Finance of the State of New York et al., Respondents

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

October 24, 1996

Casey, J.

Petitioner claims that he is entitled to a refund of State personal income taxes which he overpaid for the years 1981 through 1987 as a result of his failure to take an authorized deduction. As the Statute of Limitations on refunds had expired for the years in question (see, Tax Law § 687 [a], [e]), petitioner sought to invoke the special refund authority under Tax Law § 697 (d) of respondent Commissioner of Taxation and Finance...

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