McNulty v. New York State Tax Commission

Appeal from a judgment of the Supreme Court at *1042Special Term (Connor, J.), entered April 26, 1985 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent which sustained a personal income tax assessment imposed under Tax Law article 22.

On August 20, 1979, petitioners changed their residence from Suffolk County to New Jersey. Until then, petitioner Anthony J. McNulty had been a partner in a New York City law firm and his distributive share of the partnership income was petitioners’ principal source of…