Speno v. Gallman

Frank Speno, Jr. and his wife Peggie B. Speno, residents of Summit, New Jersey, filed joint New York State nonresident income tax returns for the years 1960 and 1961. During these years Mr. Speno was the president of the Frank Speno Railroad Ballast Cleaning Co., Inc., which had its principal office in Ithaca, N. Y. with additional offices in Syracuse, N. Y. and Geneva, Switzerland. Although he was the corporate president his duties were not executive in nature but rather entailed public relations, entertainment and attendance at rail*258road meetings in order to promote the services of the…