Ausnit v. Tax Appeals Tribunal of the State of New York

—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 personal income tax assessments imposed under Tax Law article 22 and the Administrative Code of the City of New York.

Upon review of the record, we conclude that respondent Tax Appeals Tribunal’s determination denying the petition for redetermination of deficiencies or for a refund of personal income taxes imposed for the year 1985 should be upheld. It is well settled that the burden of proof is upon the petitioner to prove an…