Taylor v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained personal income tax deficiencies for the years 1972 and 1973. Petitioners, husband and wife, lived in New York State until February 28, 1972, when they moved to Connecticut where they remained residents for the balance of the year and for all of 1973. Prior to 1972, while New York residents, they sold four parcels of real property located in Rockland County, on which they realized a…