Johnston v. New York Tax Commission

Kane, J. P.

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 respondent which sustained a personal income tax assessment imposed under Tax Law article 22.

*197Petitioner Albert C. Johnston* is a patent attorney who resided in Connecticut and filed New York State income tax nonresident returns for the years in issue, 1971 through 1976. Petitioner was admitted to practice law in the District of Columbia in 1933 and to the United States Court of Appeals for the District of Columbia in…