Appellate Division of the Supreme Court of the State of New York January 19, 2012 (Storm Asset Management, Inc. v. Commissioner of Taxation & Finance)

McCarthy, J.

*1131A determination by the Tribunal will not be disturbed if it is supported by substantial evidence (see Matter of Revere v Commissioner of Taxation & Fin., 75 AD2d 860, 861 [2010]). As the taxpayer challenging a deficiency assessment, petitioner had the burden of establishing by clear and convincing evidence that the Department’s assessment was erroneous {see id. at 861).