Goldner v. State Tax Commission

*104OPINION OF THE COURT

Kane, J.

Respondent’s assessment sought to recover additional personal income taxes from the petitioner for the year 1956. It was claimed that petitioner had understated his income and that certain deductions claimed by him for that year should not be allowed. His request for a revision of this assessment was denied and he thereafter demanded a hearing on the matter which was ultimately conducted in 1971. Respondent’s determination, made in October of 1974, canceled a penalty for fraud, but otherwise sustained the initial assessment. The proper amount of tax due, if any, is…