Freer v. State Tax Commission

— Appeal from a judgment of the Supreme Court at Special Term (Conway, J.), entered April 4, 1983 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to annul a determination of the State Tax Commission sustaining a personal income tax deficiency against petitioners for the tax year 1975. In 1977, petitioners received a notice of deficiency of some $3,480 for their 1975 income tax based upon the Income Tax Bureau’s determination that they became permanent New York residents on May 1,1975. They then petitioned for a redetermination of the…