Tripp v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained the imposition of unincorporated business tax assessments pursuant to article 23 of the Tax Law for the years 1962, 1963 and 1964. William H. Tripp, now deceased, and his wife filed New York State income tax resident returns for the years 1962, 1963 and 1964, and he also filed unincorporated business tax returns for the same years in which he omitted from income reported the net income…