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Petitioners in turn settled the audit with regard to 1993 and 1994 by including the years 1995 and 1996. The Hirschbachs received the keys to the apartment and full access to and occupancy of the premises in November 1996. They resided there from November 1 1996 until December 15 1996 at which time they moved to another temporary residence. STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of MICHAEL BRODMAN AND KAREN GRIMM DETERMINATION DTA NO. In connection with this...
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