Niles v. Murphy

Proceeding under OPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court, at Special Term, entered in Albany County) to review a determination of the State Tax Commission which confirmed a notice of tax deficiency. Petitioner Niles filed a joint income tax return with his wife for the year 1961 reporting total receipts of $42,035.71 from two clients, J. G. White and Co. and Berry Motors, Inc. In 1964 the State Department of Taxation and Finance issued a notice of deficiency of personal income tax due for the…