Appellate Division of the Supreme Court of the State of New York January 24, 1985 (Kestenbaum v. State Tax Commission)

— Proceeding pursuant to CPLR *956article 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 sustained a personal income tax assessment imposed pursuant to article 22 of the Tax Law.

Petitioner was a partner in the accounting firm of David Kestenbaum & Company until he retired in 1953.