Warnecke v. Tax Appeals Tribunal

—Graffeo, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22 and the New York City Administrative Code.

The issue confronting this Court is whether substantial evidence exists to support respondent Tax Appeals Tribunal’s determination that petitioner, a renowned architect of international stature, was domiciled in New York in 1988. Petitioner began his architectural practice in California in the 1940s and as…