Ausbrooks v. Chu

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, inter alia, sustained personal income tax assessments for the years 1971, 1972 and 1977.

The issue in this case is whether the State Tax Commission correctly determined that the Copem partnerships were not carrying on a business in New York State and that petitioners were not entitled to deduct Stanley Ausbrooks’ distributive share of Copem partnership losses on their New York State nonresident…