Alaimo v. State Tax Commission

In this proceeding authorized hy section 690 of the Tax Law of the State of New York (inaccurately labeled an article 78 review1) petitioner seeks a review of the determination of the State Tax Commission that there was a deficiency due from him for personal income taxes for 1962 based on a holding that section 1301 of the Federal Internal Revenue Code which permits 1 ‘ income averaging” has no counterpart in article 22 of the Tax Law of this State and is not incorporated by reference into the Tax Law by the provisions of section 612 thereof.

Petitioner, an attorney, on October 8, 1962,…