Pastor v. State Tax Commission

OPINION OF THE COURT

Vincent G. Bradley, J.

Petitioners bring this CPLR article 78 proceeding seeking to annul a determination of the New York State Tax Commission dated October 12, 1982, which denied their application for a redetermination of a deficiency or for a refund of unincorporated business tax under article 23 of the Tax Law for the years 1972, 1973 and 1974, and which sustained the deficiency by the commission issued on April 12, 1976.

The pertinent facts are stipulated. On July 27, 1956 to May 15, 1970, the petitioners conducted business as a partnership under the name of “Buffalo…