Domber v. Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22 and the Administrative Code of the City of New York.

Petitioner Matthew J. Domber (hereinafter Domber) is a *530partner in the law firm of Domber & Ward. For the tax years 1984, 1985 and 1986, the firm allocated a substantial portion of its income to a Pennsylvania address which, upon an audit, was determined not to be an office of the firm. The Department of…