MATTER OF BAUER v. NEW YORK STATE TAX APPEALS TRIBUNAL


247 A.D.2d 774 (1998)

669 N.Y.S.2d 415

In the Matter of Robert G. Bauer et al., Petitioners, v. New York State Tax Appeals Tribunal et al., Respondents

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

February 26, 1998


Mikoll, J. P.

The essence of this matter is the decision by respondents to include in petitioners' 1985 income the fair market value of a cooperative apartment received by petitioners in exchange for legal work performed by petitioner Robert G. Bauer (hereinafter petitioner), an attorney. Petitioners argue, in two alternative scenarios, that the income was received prior to 1985, rendering any assessment in consequence thereof barred by the Statute of...

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