Orner v. Commissioners of New York Tax Appeals Tribunal

—Determination of respondent Commissioners of the City of New York Tax Appeals Tribunal, dated April 7, 1998, affirming a determination of the Administrative Law Judge dated October 22, 1996, which, after a hearing, sustained two notices of determination issued by the New York City Commissioner of Finance against petitioner for deficiencies of $2,111.62 and $1,205.28 in Unincorporated Business Tax, unanimously confirmed, the petition denied, and the proceeding brought pursuant to CPLR article 78 dismissed, with costs.

Respondents’ determination that petitioner failed to meet his burden of…