Fischer 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 a personal income tax assessment imposed pursuant to article 22 of the Tax Law.

Petitioners contend that the State Tax Commission erred in basing its determination on petitioners’ failure to sustain their burden of proving their entitlement to an allocation of income due to the out-of-State services performed by petitioner Alvin Fischer (hereafter petitioner) on behalf of his employer. We…