Nunan v. Chapman

Bach of the above-named petitioners instituted a proceeding, under article 78 of the Civil Practice Act, to review the determination of the State Tax Commission respecting the assessments against each of the petitioners, of unincorporated business taxes for the years 1935,1936 and 1937. In both cases, the respondents have objected in point of law to the petitions and applications for review on the ground that the proceedings have not been instituted within the time limited by sections 375 and 386-j of the Tax Law therefor and seek, on that ground, orders dismissing the petitions.

It is…