Oatman v. State Tax Commission

— 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 petitioner’s application for a redetermination of a deficiency for New York personal income tax for the year 1967. Following a hearing at which petitioner testified, respondent found that in 1966 and 1967 petitioner was employed as a seaman in the merchant marine and was assigned to a ship which sailed to and from New York City; that prior to 1967 he was a domiciliary of New York and…