Fishel v. State Tax Commission

Kane, J. (dissenting)

Petitioners filed two unincorporated business income tax returns for the year of 1970; the first, as to which there is no dispute, covered the period from January 1 until decedent’s death on September 25; the second, as to which the instant claim for a refund is made, ran from that point until the end of the calendar year. It is apparent that decedent had previously filed such returns on a calendar year basis using the cash method of accounting. In our view, the Leyendecker (11 AD2d 747, affd 9 NY2d 707) decision does nothing more than recognize that, after liquidation,…