Bailer v. New York State Tax Commission

Appeal from a judgment of the Supreme Court at Special Term (Cobb, J.), entered December 31, 1982 in Albany County, which dismissed petitioners’ application, in a proceeding, pursuant to CPLR article 78, to annul a determination of the State Tax Commission which denied petitioners’ claim for refund of unincorporated business taxes. In 1979, petitioners filed a claim for refund of unincorporated business taxes paid on petitioner Lloyd Bailer’s income as a labor arbitrator for the years 1953 through 1958 and 1960 through 1967. The basis for their claim was that payment of the tax was in error…