MATTER OF EVANS v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


199 A.D.2d 840 (1993)

606 N.Y.S.2d 404

In the Matter of John M. Evans, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 30, 1993


Mercure, J.

Petitioner was employed by Mobil Corporation at its headquarters in midtown Manhattan from 1977 through 1985 and 1986, the tax years at issue in this proceeding. In 1976 petitioner purchased a house in the Town of Pawling, Dutchess County, located about 70 miles outside of New York City. In 1978, to alleviate commuting into Manhattan on a daily basis, petitioner made arrangements to live with a friend, Father Vincent Ioppolo, at the rectory...

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