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1989-2 N.Y. Tax Cas. J-351 (1989)

handle is hein.nytax/nytcas0005 and id is 1 raw text is: 1989 New York Tax Cases J-351 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of DAVID J. BAKISH DETERMINATION for Redetermination of a Deficiency or for Refund of New York State and New York City Income Taxes under Article 22 of the Tax Law and Chapter 46, Title T of the Administrative Code of the City of New York for the Years 1981 through 1983. Petitioner, David J. Bakish, 2 Bay Club Drive, Bayside, New York 11360, filed a petition for redetermination of a deficiency or for refund of New York State and New York City income taxes under Article 22 of the Tax Law and Chapter 46, Title T of the Administrative Code of the City of New York for the years 1981 through 1983 (File No. 802855). A hearing was held before Robert F. Mulligan, Administrative Law Judge, at the offices of the Division of Tax Appeals, Two World Trade Center, New York, New York, on October 21, 1988 at 9:45 A.M. Petitioner appeared by Louis F. Brush, Esq. (Robert J. Lempenski, Esq., of counsel). The Division of Taxation appeared by William F. Collins, Esq. (Angelo A. Scopellito, Esq., of counsel). ISSUES I. Whether petitioner may deduct certain expenses as business expenses on Schedule C for the years at issue. II. Whether petitioner may deduct certain expenses as employee business expenses for the years at issue. III. Whether the Statement of Audit Changes and Notice of Deficiency for the year 1983 are incorrect due to mathematical or clerical errors. IV. Whether petitioner has substantiated certain Schedule A deductions for 1983. V. Whether negligence penalties were properly imposed.

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