xable instead of an equally available form which was =ontaxable, he must bear the consequences." (Sverdlow v. Bates, 283 A.D. =87, 491; see also 107 Delaware Associates et al. v. State Tax Comm'n, =9 A.D.2d 29 (1984); Commissioner of Internal Revenue v. Moline =roperties, Inc., 131 F.2d 388 (1942). Drew Benenson, =