Leach v. Chu
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtKane, J.
Appeal from a judgment of the Supreme Court (Klein, J.), entered February 1, 1988 in Albany County, which granted petitioners’ application, in a proceeding pursuant to CPLR article 78, to annul a determi*843nation of the State Tax Commission sustaining personal income tax assessments imposed under Tax Law article 22.
In 1983, the Department of Taxation and Finance issued two notices of deficiency totaling $16,428 to Fred M. Sigman (hereinafter decedent) for the tax years 1979 to 1981. The assessments were challenged and a hearing was held before the State Tax Commission. The issues were (1)…
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