MATTER OF BRAULT v. NEW YORK STATE TAX APPEALS TRIBUNAL


265 A.D.2d 700 (1999)

696 N.Y.S.2d 579

In the Matter of LEONARD W. BRAULT 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.

Decided October 21, 1999.


Cardona, P. J.

In July 1994, petitioners filed claims seeking refunds of State personal income taxes paid in the years 1986 through 1988 based upon the inclusion of Federal retirement benefits in their State taxable income. Prior thereto, on April 15, 1989, petitioners filed a "protective" claim seeking a similar refund for the 1985 taxable year. The refund requests were based upon the decision in Davis v Michigan Dept...

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