Starrs v. Tully

— Appeal from a judgment of the Supreme Court at Special Term, entered February 23, 1978 in Albany County, upon an order which granted respondent’s motion to dismiss petitioner’s application, in a proceeding pursuant to CPLR article 78, on an objection in point of law. Petitioner’s decedent died on October 21, 1974 leaving an estate which included $20,040 in cash found in three different safe deposit boxes. Respondent took the position that this money was unreported income for the year 1974 and issued a proposed assessment of $1,614, plus interest against the estate, for the personal income…