Schulman 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 affirmed a deficiency assessment against petitioners regarding their personal income taxes for the years 1973 and 1974. Prior to 1971, petitioners lived at Monticello, New York, for approximately 21 years. In 1965, they vacationed in St. Maarten, Netherland Antilles, for one month and thereafter each year spent at least eight months there. They sold their permanent place of abode in Monticello in…