Spivak v. State Tax Commission

— Weiss, J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a personal income tax assessment imposed under Tax Law article 22.

The sole issue presented on this appeal is whether a nonresident partner in a New York City law firm may allocate on his New York State personal income tax return to non-New York sources a greater proportion of his distributive share of income from the partnership than the partnership itself allocates to sources outside New York State.…