Clark v. Bouchard

— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained notices of deficiency against petitioner for personal income tax due for the years 1972, 1973 and 1974. 1 The issue presented in this case is whether the determination of the Tax Commission, that petitioner had underreported his income for 1972,1973 and 1974 and was liable for personal income tax on the unreported funds for those years, is supported by substantial evidence. We conclude…