Baker v. Commissioner of Taxation & Finance

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained an assessment of personal income tax imposed under Tax Law article 22.

In 1990, petitioner Dolores Baker, then a New York City resident, won a multimillion dollar prize in the state lottery that was payable in annual installments. Petitioners moved to Florida in 1992 and became residents of that state. New York State and New York City income taxes were withheld from the 1996 lottery payment to Baker. In their 1996 nonresident…