Calder v. Graves

This is a proceeding in the nature of certiorari to review a final determination of the State Tax Commission which affirmed additional personal income tax assessments against petitioner for the years 1931 to 1935, inclusive. For these years petitioner filed personal income tax returns with the State Tax Commission pursuant to article 16 of the Tax Law as a resident of the State of New York. After investigation respondents caused additional taxes to be assessed against petitioner upon such returns. Petitioner then applied for a recomputation and revision of the additional assessments under…