MATTER OF MAYO v. NEW YORK STATE DIV. OF TAX APPEALS, TAX APPEALS TRIB.

525172.

172 A.D.3d 1554 (2019)

101 N.Y.S.3d 741

2019 NY Slip Op 03705

In the Matter of Myra Mayo, Petitioner, v. New York State Division of Tax Appeals, Tax Appeals Tribunal, et al., Respondents.

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

Decided May 9, 2019.


Petitioner reported tens of thousands of dollars in losses from her photography business on her federal personal income tax returns for, as is relevant here, the years 2009, 2010 and 2011. She referenced those returns in claiming the business losses on her state personal income tax returns for the same years. Her state returns were flagged...

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