Attea v. Tax Appeals Tribunal

Crew III, J. P.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which, inter alia, sustained an assessment of personal income tax imposed under Tax Law article 22.

During the time period in issue, petitioner Elias H. Attea, Jr. (hereinafter Attea), a resident of Tennessee and a licensed Indian trader, owned and operated a wholesale tobacco products business under the name of J.R. Attea Wholesale. For tax year 1990, petitioner and his spouse, petitioner Karen At-tea, filed a joint nonresident…