Wohlreich v. Tully

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 sustained a personal income tax assessment against petitioners. Clement and Holly B. Wohlreich were both nonresidents of New York prior to and during the time of the events which are the subject of this proceeding. Clement J. Wohlreich owned a seat on the American Stock Exchange. As of September 6, 1968, Wohlreich became a general partner in the New York based partnership of Axelrod & Company. On…