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MATTER OF TEAGUE v. GOODRICH

4 A.D.2d 984 (1957)

In the Matter of Walter D. Teague, Petitioner, v. Allen J. Goodrich et al., Constituting The State Tax Commission, Respondents

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

November 15, 1957

Petitioner is a resident of the State of New Jersey and maintains very extensive offices and a laboratory in New York. Concededly his income must be allocated to sources within and without this State. The only issue is the method adopted by the commission in allocating petitioner's income. Petitioner is an "industrial designer," a term defined in detail in the findings of the commission and in Matter of Teague v. Graves (261 App. Div. 652, affd. 287 N.Y. 549). Briefly...

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