McGaughey v. Urbach

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioners’ application for a refund of penalties imposed upon the late filing of returns and late payment of personal income taxes for the years 1986 through 1990.

Prior to October 1985, petitioner Claude R. McGaughey, III (hereinafter petitioner), a horse trainer, resided in Kentucky and trained horses there. He retained a Kentucky accounting firm and paid Kentucky personal income taxes. In October 1985, petitioner began…