Appellate Division of the Supreme Court of the State of New York March 12, 2002 (Buchbinder Tunick & Co. v. Tax Appeals Tribunal)

Determination of respondent Tax Appeals Tribunal of the City of New York, dated June 14, 2000, Affirming the determination of the Administrative Law Judge, dated March 30, 1999, which sustained notices of disallowance issued by respondent Commissioner of Finance of the City of New York, denying petitioner’s claims for refunds of a portion of unincorporated business tax paid by it in each of the