Rosenblatt v. New York State Tax Commission

We respectfully dissent from the majority’s decision as to petitioner Eli Rosenblatt. In reviewing a determination made by respondent State Tax Commission, we must determine if there was a rational basis for the Tax Commission’s determination and substantial evidence in support thereof (Matter of Donahue v Chu, 104 AD2d 523). It is the petitioner’s burden to prove that a deficiency assessment is improper and that the record has insufficient facts to support the Tax Commission’s determination (Matter of Fisher v State Tax Commn., 90 AD2d 910, 911).

Rosenblatt’s primary contention is that he was…