Vogt v. Tully

Kane, J. P. (dissenting).

In determining the income tax liability of a nonresident partner under Part 3 of article 22 of the Tax Law, only the portion of such partner’s distributive share of partnership income, gain, loss and deduction which is derived from or connected with a New York source may be considered (Tax Law, § 637, subd [a], par [1]; § 632, subd [a], par [1], cl [A]). The requisite source encompasses items *760attributable to a business carried on within or partly within this jurisdiction (Tax Law, § 632, subd [b], par [1], cl [B]; §632, subd [c]), but the term “business” is not…