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1988-2 N.Y. Tax Cas. J-597 (1988)

handle is hein.nytax/nytcas0002 and id is 1 raw text is: 1987 New York Tax Cases J-597 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of HAROLD SMALL AND IRENE SMALL DETERMINATION for Redetermination of a Deficiency or for- Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 1982, 1983 and 1984. Petitioners, Harold Small and Irene Small, 5210 Winterton Drive, Fayetteville, New York 13066, filed a petition for redetermination of a deficiency or for refund of personal income tax under Article 22 of the Tax Law for the years 1982, 1983 and 1984 (File No. 803977). A hearing was held before Dennis M. Galliher, Hearing Officer, at the offices of the State Tax Commission, State Office Building, 333 East Washington Street, Syracuse, New York, on July 16, 1987 at 1:15 P.M. Petitioners appeared by Sheldon G. Kall, Esq. The Audit Division appeared by John P. Dugan, Esq. (James Della Porta, Esq., of counsel). ISSUES I. Whether Audit Division adjustments made with respect to petitioners' claimed auto expenses and. entertainment expenses were proper. I. Whether the Audit Division met its burden of proof to sustain its assertion of negligence penalties at the hearing. FINDINGS OF FACT 1. Harold Small (hereinafter petitioner) filed New York State resident income tax returns with his wife, Irene Small, for each of the years 1982, 1983 and 1984. On such returns petitioner reported salary income from his professional

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