Metzger v. New York State 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 sustained a personal income tax assessment imposed *852under Tax Law article 22 and a sales and use tax assessment imposed under Tax Law articles 28 and 29.

"It is now completely settled law that the failure to include a return date in a notice of petition as required by CPLR 403 (a) is a jurisdictional defect requiring dismissal of a special proceeding” (Matter of Kalinsky v State Univ. of N. Y. at Binghamton, 188 AD2d 810, 811, lv denied…