The Matter of Christopher Black v. New York State Tax Appeals Tribunal

State of New York OPINION Court of Appeals This opinion is uncorrected and subject to revision before publication in the New York Reports. No. 86 In the Matter of Christopher Black, Appellant, v. New York State Tax Appeals Tribunal, et al., Respondents. Henry M. Greenberg, for appellant. Owen Demuth, for respondents. CANNATARO, J.: On this appeal, we are asked whether the determination of the Tax Appeals Tribunal challenged here was affected by an error of law. Specifically, petitioner and the dissenters argue that the Tribunal employed an incorrect legal test in making its determination,…