Opinion
March 14, 2000
Determination of respondents Commissioners of the City of New York Tax Appeals Tribunal, dated April 7, 1998, affirming a determination of the Administrative Law Judge dated October 22, 1996, which, after a hearing, sustained two notices of determination issued by the New York City Commissioner of Finance against petitioner for deficiencies of $2,111.62 and $1,205.28 in Unincorporated Business Tax, unanimously confirmed, the petition denied and the proceeding brought pursuant to CPLR article 78, dismissed, with costs.
Pro Se, for Petitioner.
David M. Steiner, for Respondents.
ROSENBERGER, J.P., MAZZARELLI, ELLERIN, LERNER, FRIEDMAN, JJ.
Respondents' determination that petitioner failed to meet his burden of establishing by clear and convincing evidence that he had a regular place of business outside the City of New York (see, former Administrative Code of the City of New York § 11-508 [a]; former RCNY § 28-07[b]; Matter of Liberman v. Gallman, 41 N.Y.2d 774, 777) is supported by the record. It was respondents' prerogative to reject petitioner's testimony as incredible, particularly since his testimony was not supported by specific and contemporaneous documentation (see, Matter of Liberman v. Gallman, supra, at 779;Matter of Kramer, Rosen Co. v. O'Cleireacain, 191 A.D.2d 231; and see, Matter of Wachsman v. New York State Commr. of Taxation and Fin., 241 A.D.2d 708, 709-710; Matter of Labadie Sales Corp. v. New York City Dept. of Fin., 201 A.D.2d 291, 292).
Petitioner `s contention that he was deprived of due process is not supported by the record.
THIS CONSTITUTES THE DECISION AND ORDER OF SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.