Goodwillie v. State Tax Commission

— Main, J.

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 respondent which sustained a personal income tax assessment imposed under Tax Law article 22.

Petitioner Eugene W. Goodwillie, Jr. (hereinafter petitioner) is a partner in the New York City law firm of White & Case. In 1978, petitioner was the resident partner in the firm’s London, England, office. During that year, in addition to his distributive share of the partnership’s income and a guaranteed foreign salary,…