Vogt v. Tully

OPINION OF THE COURT

Jones, J.

Inasmuch as there is no substantial evidence in the record to support the State Tax Commission’s finding that Endeavor Car Company, a limited partnership engaged in the financing and leasing of railroad tank cars, was not carrying on a business in New York State, the commission’s determination, dependent on that finding, that the distributive share of partnership losses was not deductible on the taxpayers’ nonresident return should be annulled.

George R. Vogt1 and Marion G., his wife, resided in the State of New Jersey and filed a joint New York State nonresident…