Mcnulty v. Tax Appeals Tribunal of State

Full title: In the Matter of James McNULTY et al., Petitioners, v. TAX APPEALS…

Court: Supreme Court, Appellate Division, Third Department, New York.

Date published: Nov 7, 2013

111 A.D.3d 987 (N.Y. App. Div. 2013)

2013 N.Y. Slip Op. 7221

974 N.Y.S.2d 301

Opinion

2013-11-7

In the Matter of James McNULTY et al., Petitioners, v. TAX APPEALS TRIBUNAL OF the STATE of New York et al., Respondents.

Ray W. Cruz, Samson Management, LLC, Rego Park, for petitioners. Eric T. Schneiderman, Attorney General, Albany (Owen W. Demuth of counsel), for Commissioner of Taxation and Finance, respondent.

LAHTINEN

Ray W. Cruz, Samson Management, LLC, Rego Park, for petitioners. Eric T. Schneiderman, Attorney General, Albany (Owen W. Demuth of counsel), for Commissioner of Taxation and Finance, respondent.
Before: Peters, P.J., Rose, Lahtinen and Egan Jr., JJ.

LAHTINEN, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioners' requests for additional interest on certain refunds of personal income tax imposed under Tax Law article 22.

We confirm the determination of respondent Tax Appeals Tribunal for the reasons set forth in Matter of Michael A. Goldstein No. 1 Trust v. Tax Appeals Trib. of the State of N.Y., 101 A.D.3d 1496, 957 N.Y.S.2d 433 [2012],lv. denied21 N.Y.3d 860, 2013 WL 3198167 [2013] and Matter of Goldstein v. Tax Appeals Trib. of the State of N.Y., 111 A.D.3d 986, 974 N.Y.S.2d 626, 2013 WL 5942511 [decided herewith].

ADJUDGED that the determination is confirmed, without costs, and petition dismissed.

PETERS, P.J., ROSE and EGAN Jr., JJ., concur.