Fiero v. New York State Tax Commission

Defendant moves for summary judgment dismissing the complaint and the plaintiff cross-moves for summary judgment. The action was brought for a declaratory judgment that certain additional tax assessments were invalid and void and for incidental relief. The contention that the commission was without sufficient information to justify its opinion that the returns were incorrect is itself wholly incorrect and unrealistic. The taxpayer’s returns, failures to return, and inadequate and contradictory audit information caused the difficulty and in the light of the information at hand warranted the…