Hammett v. Hammett

Fein, J. P., and Markewich, J.,

dissent in a memorandum by Markewich, J., as follows: The parties are both attorneys who, until their separation in 1979, had lived in Philadelphia following their 1973 marriage. Indeed, their joint tax returns were filed from there. They also maintained a Manhattan apartment, used from time to time for business visits here, the expense of which constituted a tax deduction. After their separation, petitioner-respondent wife moved into the New York apartment. According to respondent-appellant husband, she telephoned him in Philadelphia to come to the apartment…