A & J Produce Co. v. Commissioner of Finance

—Determination of the respondent Commissioner of Finance of the City of New York dated March 31, 1992, which upheld the City of New York Tax Appeals Tribunal’s denial of petitioner’s motion for summary decision, dismissed its petition and upheld the respondent Commissioner’s assessment of a tax deficiency in the principal amount of $3,896, unanimously confirmed, the petition denied and the proceeding brought pursuant to CPLR article 78 (transferred to this Court by order of the Supreme Court, New York County [Eugene Nardelli, J.], entered October 2,1992), dismissed, without costs.

The…