Berardino v. New York State Tax Commission

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 imposed under sections 612 and 617 of the Tax Law. Petitioner filed a New York State income tax return for 1972 while he was a partner in a New York City law firm which paid unincorporated business income taxes to the city. These taxes were deducted by the partnership on its Federal return and in computing the partners’ distributive share of the…