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MATTER OF GILMARTIN v. TAX APPEALS TRIBUNAL

31 A.D.3d 1008 (2006)

818 N.Y.S.2d 682

In the Matter of DAVID GILMARTIN, Petitioner, v. TAX APPEALS TRIBUNAL et al., Respondents.

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

July 20, 2006.

Mugglin, J.

Petitioner, while admitting that he worked and was compensated, did not file New York State income tax returns for 1995 or 1996. His basic premise is that the Internal Revenue Code does not define "income," making it impossible for him to determine "which [federal] tax [he] might be liable for," hence, there is "nothing in the law that requires [him] to file a federal `income' tax return, or a New York return."

Using federal income tax examination...

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