Bauer v. New York State Tax Appeals Tribunal

Mikoll, 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 sustained a deficiency of personal income tax imposed under Tax Law article 22.

The essence of this matter is the decision by respondents to include in petitioners’ 1985 income the fair market value of a cooperative apartment received by petitioners in exchange for legal work performed by petitioner Robert G. Bauer (hereinafter petitioner), an attorney. Petitioners argue, in two alternative scenarios, that the income was…