Crociata v. State Tax Commission

OPINION OF THE COURT

Edward S. Conway, J.

This is a CPLR article 78 proceeding in which petitioners seek an order: (1) permitting this proceeding to be maintained as a class action; and (2) a judgment reversing respondent’s decision of November 8, 1985 which denied petitioners’ request for a redetermination of a deficiency or for refund of personal income tax for the year 1981, on the grounds that the respondent’s decision is arbitrary and capricious.

In 1981, each of the named petitioners in this proceeding, all of whom are residents in proprietary adult homes, applied for a tax credit against…