In Bhanji v. Baluch, 99 AD3d 587 (1st Dep't 2012), the First Department affirmed the dismissal of a dissolution proceeding where the petitioner's tax returns failed to establish her status as a shareholder of the corporation. Bhanji, 99 AD3d at 587. There, "it was undisputed that [the corporation] did not issue any stock certificates, or have any shareholder agreement or organizational meeting" and there was no evidence other than the petitioner's testimony that she had paid for the shares. Bhanji, 99 AD3d at 587. Notably, the corporation's "federal tax return for the year 2000, which indicated that [the petitioner] was a 50% owner of the corporation" was found to be "insufficient, without more, to satisfy petitioner's burden, since corporate and personal tax returns, even when filed with government agencies, are not in and of [themselves] determinative." Bhanji, 99 AD3d at 587. The court also noted that the federal return was inconsistent with the state return, the latter of which stated that the respondent was the corporation's 100% shareholder. Bhanji, 99 AD3d at 587.