Baird v. New York State Tax Commission

— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which partially sustained a personal income tax and unincorporated business income tax assessment imposed pursuant to articles 22 and 23 of the Tax Law. 11 Under review at this time are personal income and unincorporated business income taxes owed by petitioner David G. Baird and his wife for the years 1960 through 1964 and 1967 through 1968. During the years under review, petitioner resided in New…