Montgomerie v. Tax Appeals Tribunal

OPINION OF THE COURT

Cardona, P.J.

Petitioners, previously New York residents, moved to Connecticut on November 30, 1986. In August 1987, pursuant to the rules in effect for taxpayers who change residence to another state during a tax year, petitioners timely filed a joint New York resident income tax return for the period January 1, 1986 to December 1, 1986, and a joint nonresident return for the period December 1, 1986 to December 31, 1986. At the time of filing, 20 NYCRR former 148.6 expressly prohibited taxpayers from prorating partnership income between resident and nonresident returns and…