Administrative Law Judge Dennis M. Galliher
Decided: Oct. 15, 2009

Petitioners, Julian H. Robertson and Josephine Robertson, filed a petition for redetermination of a deficiency or for refund of New York City personal income tax under the New York City Administrative Code for the year 2000.

A hearing was commenced before Dennis M. Galliher, Administrative Law Judge, at the offices of the Division of Tax Appeals, One Centre Street, Room 2405, New York, New York 10007 on September 23, 2008 at 10:30 A.M., and was continued, commencing at 9:15 A.M. for three consecutive days thereafter, to conclusion on September 26, 2009, with all briefs to be submitted by February 13, 2009, which date commenced the six-month period for issuance of this determination. By a letter dated August 3, 2009, this six-month period was extended for an additional three months (Tax Law § 2010[3]). Petitioners appeared by Feingold & Alpert, LLP (Fred Feingold, Esq., Mark E. Berg, Esq., and Kristin King, Esq., of counsel). The Division of Taxation appeared by Daniel Smirlock, Esq. (Herbert M. Friedman, Jr., Esq., and Michelle M. Helm, Esq., of counsel).

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