Castellana v. New York State Department of Taxation & Finance

Appeal from a judgment of the Supreme Court (Ceresia, Jr., J.), entered December 12, 1995 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent assessing petitioners for additional income taxes for the tax years 1959, 1960 and 1961.

In August and September 1969, respondent issued notices of additional assessment of income taxes due for the tax years 1959, 1960 and 1961, based upon petitioners’ failure to report audit changes in their joint Federal income tax returns for those years. Tax warrants were…