Spodek v. New York State Commissioner of Taxation & Finance

Proceeding pursuant to CPLR 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioner’s application for, inter alia, revision of a determination of tax gains derived from certain real property transfers imposed under Tax Law article 31-B.

Petitioner commenced a similar proceeding which was ultimately dismissed by the Court of Appeals on the ground that he failed to effect proper service upon respondents (see, Matter of Spodek v New York State Commr. of Taxation & Fin., 85 NY2d 760).

Initially, respondents contend…