Kramer, Rosen & Co. v. O'Cleireacain

—Determination of the respondent Commissioner of Finance, dated December 16, 1991, which assessed petitioner an unincorporated business tax deficiency, is 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.], dated June 19, 1992), dismissed, without costs.

Substantial evidence, including the failure to provide documentation such as a business sign or shingle outside the alleged offices, bills for the telephone, utilities, or real estate taxes, insurance…