Opinion
May 18, 1993
Appeal from the Supreme Court, New York County (Martin B. Stecher, J.).
Respondents' determination that the change in Federal withholding tax regulations relating to employee expense allowances that the manner in which police pensions are computed be calculated so as to exclude uniform allowances in the compensation base is not irrational (see, Matter of Caruso v Ward 160 A.D.2d 557, lv denied 76 N.Y.2d 704). As the IAS Court aptly noted, the uniform allowance has always been subject to taxation if not withholding.
Concur — Murphy, P.J., Sullivan, Rosenberger, Ross and Asch, JJ.