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1995-3 N.Y. Tax Cas. J-2513 (1995)

handle is hein.nytax/nytcas0030 and id is 1 raw text is: 1995 New York Tax Cases J-2513 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of MICHAEL J. SWERDLOW . ORDER DTA NO. 813627 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 the New York City Administrative Code for the Year 1983. Petitioner, Michael J. Swerdlow, 200 South Park Road, Hollywood, Florida 33021-8335, 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 the New York City Administrative Code for the year 1983. Petitioner brought a motion under section 3000.6(a)(3) of the Rules of Practice and Procedure of the Tax Appeals Tribunal for an order precluding the Division of Taxation from introducing at hearing any evidence relating to those items demanded in a bill of particulars served on the Division of Taxation to which the Division did not respond or, in the alternative, granting leave for service of another demand for a bill of particulars at this time. The return date of the motion was August 3, 1995. Petitioner filed the affirmation of Michel P. Cassier, Esq., together with exhibits attached thereto, and a memorandum of law in support of the motion. The Division of Taxation filed the affirmation in opposition of Christina L. Seifert, Esq., together with exhibits attached thereto, and a letter in lieu of a memorandum of law. Petitioner appeared by Michel P. Cassier, Esq. The Division of Taxation appeared by Steven U. Teitelbaum, Esq. (Christina L. Seifert, Esq., of counsel). Upon consideration of all papers filed in connection with the instant motion and all other pleadings and proceedings herein, Timothy J. Alston, Administrative Law Judge, renders the following order. FINDINGS OF FACT 1. The petition of Michael J. Swerdlow was received by the Division of Tax Appeals on March 3, 1995. Submitted with the petition was a power of attorney listing as petitioner's representatives Paul R. Comeau, Esq., and Sharon M. Kelly, Esq., of the law firm Hodgson, Russ, Andrews, Woods & Goodyear. 2. In response to the filing of the petition herein, the Division of Taxation (Division) filed its answer, dated May 2, 1995. In her affirmation in opposition to the instant motion, Ms. Seifert stated that the

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