Kritzik v. Gallman

Proceeding pursuant to CPLR article 78 (transferred to the Appellate Division in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained the disallowance of claimed losses of taxpayers’ distributive share of partnership losses. Petitioners, husband and wife, lived in New York State until July 27,1967, at which time they moved to Connecticut and thereafter on November 15, 1967 to Wisconsin. They filed a New York State resident return for the period of January 1, 1967 through…