Evans v. Tax Commission of the State of New York

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 denied petitioners’ application to the extent of disallowing an allocation of 63 days to income earned outside of the State on their nonresident income tax return for the year 1972. Petitioner Oakley S. Evans was an executive employee of the J. C. Penney Company from 1935 until his resignation on May 16, 1972. He held various executive positions for that company and worked in different locations…