Blasky 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 sustained a personal income tax assessment against petitioner imposed under article 22 of the Tax Law for the year 1968. By written agreement in December of 1967, five attorneys formed a partnership to operate a law firm in New York City. On January 2, 1968, the five partners in this New York City firm and petitioner formed a Washington, D. C., law partnership by written agreement. Although it…