Hickey v. Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (transferred to this Court by order of the Supreme Court, entered in Albany County) to review a determination of respondent Tax Appeals Tribunal which sustained personal income tax assessments imposed under Tax Law article 22.

Petitioner Robert J. Hickey (hereinafter petitioner) is a partner in the Washington, D.C. office of Kirlin, Campbell and Keating, which also has a New York office. On November 1, 1982, the Department of Taxation and Finance issued to petitioner a notice of deficiency for 1980 in the sum of $6,331.04 plus interest, with a notation…