Gilmartin v. Tax Appeals Tribunal

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, inter alia, sustained an assessment of personal income tax imposed under Tax Law article 22.

Petitioner, while admitting that he worked and was compensated, did not file New York State income tax returns for 1995 or 1996. His basic premise is that the Internal Revenue Code does not define “income,” making it impossible for him to determine “which [federal] tax [he] might be liable for,” hence, there is “nothing in the law that requires…