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MATTER OF HOROWITZ v. NEW YORK CITY TAX APPEALS TRIBUNAL

41 A.D.3d 101 (2007)

837 N.Y.S.2d 89

In the Matter of LEONARD I. HOROWITZ, Appellant, v. NEW YORK CITY TAX APPEALS TRIBUNAL, Respondent, and COMMISSIONER OF FINANCE OF THE CITY OF NEW YORK, Respondent.

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

Decided June 5, 2007.

A tax deduction is not a matter of right; rather, it is allowed only as a matter of "legislative grace" (Matter of Grace v New York State Tax Commn., 37 N.Y.2d 193, 197 [1975]; Matter of Royal Indem. Co. v Tax Appeals Trib., 75 N.Y.2d 75, 78 [1989]). Therefore, the taxpayer bears the burden of establishing his or her entitlement to specific tax deductions (see Matter of Colt Indus. v...

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