CARDONA, P.J.
Petitioner has received a pension from the Eastman Kodak Company since his 1986 retirement therefrom. In April 2001, petitioner filed an amended income tax return seeking refunds for the years 1992 through 1996 based upon what he claimed to be the erroneous inclusion of his pension income as subject to personal income tax. An Administrative Law Judge denied petitioner's application on the ground that the controlling limitations period had expired. Respondent...
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