Simms v. Procaccino

This is a proceeding pursuant to CPLB article 78 to review a determination of the State Tax Commission which denied petitioners’ claim for redetermination of deficiency or for a refund of personal income tax under article 22 of the Tax Law for the years 1961 through 1966, inclusive.

Petitioners Frank Simms and his wife, Jeanne Simms, residents of Connecticut, filed New York State nonresident income tax returns for the years in question. During such period petitioner Frank Simms, a commercial radio and television announcer, maintained an office in his Connecticut residence for use in preparing…