Zionts v. Tully

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, made after a hearing, which sustained the assessment of a deficiency and denied petitioners’ application for a redetermination and refund of personal income tax for the year 1973. The tax deficiency assessed against petitioners was calculated on the basis they were New York residents throughout 1973. The amount thereof was not disputed, but petitioners asserted that no additional tax was due because…