Tax court dismissed tax equalization claim for 40-year service bonus not accruing from multiple years.

The Administrative Court dismissed the taxpayer's claim for tax equalization on a service bonus awarded after 40 years of employment. The taxpayer argued the bonus should be taxed annually, but the authority contended it accrued only upon full completion of the 40-year term. The court ruled that since the bonus could not be considered to have accrued from two or more years, no tax equalization was due.