Case Name: In the Matter of Marvin Neiman, Appellant. Carol O'Cleireacain, as Commissioner of Finance of the City of New York, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1993-05-04
Citations: 193 A.D.2d 351
Docket Number: 
Parties: In the Matter of Marvin Neiman, Appellant. Carol O’Cleireacain, as Commissioner of Finance of the City of New York, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 193
Pages: 351–351

Head Matter:
First Department,
May, 1993
(May 4, 1993)
In the Matter of Marvin Neiman, Appellant. Carol O’Cleireacain, as Commissioner of Finance of the City of New York, Respondent.
[598 NYS2d 703]

Opinion:
—Order, Supreme Court, New York County (Alice Schlesinger, J.), entered August 30, 1991, which, in a proceeding pursuant to CPLR article 78 to review an unincorporated business income tax determination, granted respondent's motion to dismiss the petition as time-barred, unanimously affirmed, without costs or disbursements.
Administrative Code of the City of New York § 11-530 (a) provides that a taxpayer's application to review an unincorporated business income tax determination made by the Commissioner of Finance shall be made "within four months after notice of the decision is sent by certified or registered mail to the taxpayer." The determination which petitioner seeks to contest was mailed on January 30, 1991. Since he did not commence this proceeding until June 3, 1991, it was properly held to be untimely (Matter of Mahoney v Kraut, 111 AD2d 685, affd 65 NY2d 1011). Concur—Murphy, P. J., Carro, Rosenberger and Asch, JJ.