Appellate Division of the Supreme Court of the State of New York November 26, 1975 (Fahy v. Procaccino)

— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which found petitioner liable for deficiencies in personal income taxes for the years 1969, 1970 and 1971 and in unincorporated business taxes for the years 1969, 1970 and 1971 and assessed penalties