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MATTER OF SCHREIBER v. NEW YORK STATE TAX APPEALS TRIBUNAL

535976.

222 A.D.3d 1303 (2023)

202 N.Y.S.3d 779

2023 NY Slip Op 06784

In the Matter of Herman Schreiber et al., Petitioners, v. New York State Tax Appeals Tribunal et al., Respondents.

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

Decided December 28, 2023.

Attorney(s) appearing for the Case

Barclay Damon LLP, Syracuse ( David G. Burch Jr. of counsel), for petitioners.

Letitia James , Attorney General, Albany ( Owen Demuth of counsel), for respondents.

Egan Jr., J.P., Fisher, McShan and Powers, JJ., concur.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal denying petitioners' request for a refund of personal income tax imposed under Tax Law article 22.

This proceeding concerns petitioners' entitlement to qualified empire...

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