Lee 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 sustained a determination of deficiency for personal and unincorporated business taxes. Petitioner operates a travel agency and a premium business selling notions. He and his wife filed combined personal income tax returns for the years 1970, 1971 and 1972 on which business income was divided equally between the two. Unincorporated business tax returns were not filed for those years. Respondent…