Carpenter v. Chapman

This is a proceeding to review under article 78 of the Civil Practice Act a final determination of the State Tax Commission which upheld an additional assessment of income taxes levied against petitioner for the year 1939.

Petitioner is a nonresident of this State but licensed to practice law within the State (Judiciary Law, § 470), and has an office for the practice of his profession at No. 70 Pine Street in the city of New York. The record does not disclose that he is admitted to practice in any other State and he has no other office, as that term is usually understood, for the practice of…