Meyer v. Commissioner of Taxation

Appellate Division of the Supreme Court of New York

Meyer v. Commissioner of Taxation

202 A.D.2d 800, 609 N.Y.S.2d 875, 1994 N.Y. App. Div. LEXIS 2546

CourtAppellate Division of the Supreme Court of the State of New York

DecidedMarch 17, 1994

StatusPublished

This text of 202 A.D.2d 800 (Meyer v. Commissioner of Taxation) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Meyer v. Commissioner of Taxation, 202 A.D.2d 800, 609 N.Y.S.2d 875, 1994 N.Y. App. Div. LEXIS 2546 (N.Y. Ct. App. 1994).

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Opinion

—Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of the Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22.

The Tax Appeals Tribunal dismissed petitioner’s exception to a determination of an Administrative Law Judge (hereinafter ALJ) as untimely. The ALJ’s decision had, inter alia, ruled that petitioner was subject to personal income tax for his distributive share of partnership income. The Tribunal did not address the merits of petitioner’s exception but limited itself solely to the procedural issue. In commencing this proceeding, petitioner’s arguments all pertain to the merits of the ALJ’s decision. Because petitioner has not made a single argument concerning the Tribunal’s decision on the issue of timeliness, the Tribunal’s decision should be upheld.

Mikoll, J. P., Mercure, Crew III, White and Yesawich Jr., JJ., concur. Adjudged that the determination is confirmed, without costs, and petition dismissed.

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—Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of the Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22.

The Tax Appeals Tribunal dismissed petitioner’s exception to a determination of an Administrative Law Judge (hereinafter ALJ) as untimely. The ALJ’s decision had, inter alia, ruled that petitioner was subject to personal income tax for his distributive share of partnership income. The Tribunal did not address the merits of petitioner’s exception but limited itself solely to the procedural issue. In commencing this proceeding, petitioner’s arguments all pertain to the merits of the ALJ’s decision. Because petitioner has not made a single argument concerning the Tribunal’s decision on the issue of timeliness, the Tribunal’s decision should be upheld.

Mikoll, J. P., Mercure, Crew III, White and Yesawich Jr., JJ., concur. Adjudged that the determination is confirmed, without costs, and petition dismissed.

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Bluebook (online)

202 A.D.2d 800, 609 N.Y.S.2d 875, 1994 N.Y. App. Div. LEXIS 2546, Counsel Stack Legal Research, https://law.counselstack.com/opinion/meyer-v-commissioner-of-taxation-nyappdiv-1994.

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