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BLACK v. NEW YORK TAX APPEALS

No. 86.

41 N.Y.3d 131 (2023)

231 N.E.3d 984

208 N.Y.S.3d 76

2023 NY Slip Op 05961

In the Matter of CHRISTOPHER BLACK, Appellant, v. NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents.

Court of Appeals of New York.

Decided November 20, 2023.

Attorney(s) appearing for the Case

Greenberg Traurig, LLP, Albany (Henry M. Greenberg and Kelly L. McNamee of counsel), for appellant.

Letitia James, Attorney General, Albany (Owen Demuth, Barbara D. Underwood and Jeffrey W. Lang of counsel), for respondent.

OPINION OF THE COURT

APPEAL from a judgment of the Appellate Division of the Supreme Court in the Third Judicial Department, entered June 30, 2022, in a proceeding pursuant to CPLR article 78. The Appellate Division, with two Justices dissenting, (1) confirmed a determination of respondent Tax Appeals Tribunal sustaining...

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