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Matter of Corbisiero v. New York State Tax Comm'n

436 N.E.2d 1318, 56 N.Y.2d 680, 451 N.Y.S.2d 716, 1982 N.Y. LEXIS 3345
CourtNew York Court of Appeals
DecidedMay 4, 1982
StatusPublished
Cited by15 cases

This text of 436 N.E.2d 1318 (Matter of Corbisiero v. New York State Tax Comm'n) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Matter of Corbisiero v. New York State Tax Comm'n, 436 N.E.2d 1318, 56 N.Y.2d 680, 451 N.Y.S.2d 716, 1982 N.Y. LEXIS 3345 (N.Y. 1982).

Opinion

OPINION OF THE COURT

Memorandum.

For reasons stated in its memorandum, the order of the Appellate Division should be affirmed, with costs. In so holding, however, we take occasion to point out that the only determination made by the State Tax Commission was that under section 1138 of the Tax Law issued on February 13, 1980, redetermining the amount of the taxes due. On August 1, 1980 the petitioner received a revised notice of assessment review from the audit division advising that, pursuant to section 1145, a statute discrete from section 1138, his application for rebate of penalties and interest had been granted. No change was made, however, with respect to the commission’s determination of tax liability.

*683 Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg and Meyer concur; Judge Gabrielli taking no part.

Order affirmed, with costs, in a memorandum.

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436 N.E.2d 1318, 56 N.Y.2d 680, 451 N.Y.S.2d 716, 1982 N.Y. LEXIS 3345, Counsel Stack Legal Research, https://law.counselstack.com/opinion/matter-of-corbisiero-v-new-york-state-tax-commn-ny-1982.