Blanco v. Commissioner of Taxation & Finance

—Cardona, P. J.

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 denied petitioners’ request for a refund of personal income taxes paid pursuant to the New York City Administrative Code.

In March 1992, petitioner Edison Blanco (hereinafter petitioner) won a $10,000,000 lottery jackpot. As a result, in April 1992, an authorized signatory on behalf of the Division of Lottery certified that petitioner was entitled to receive an immediate initial payment of $476,100 and 20 additional…