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MATTER OF OXNARD v. MURPHY

15 N.Y.2d 593 (1964)

In the Matter of James G. Oxnard, Respondent, v. Joseph H. Murphy et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided November 19, 1964.

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Paxton Blair of counsel), for appellants.

James W. O'Neil, Jr., and Harlan R. Harrison for respondent.

Concur: Chief Judge DESMOND and Judges FULD, VAN VOORHIS, BURKE and SCILEPPI. Dissent: Judge DYE. Taking no part: Judge BERGAN.

Order affirmed upon the opinion at the Appellate Division, with costs.

Judge DYE dissents in the following memorandum: I read subdivision 3 of section 359 of the Tax Law as applicable to this situation. The commissions received by this executor (who had been appointed by the New York County Surrogate to act in a New York State estate) were attributable to and derived "from sources within the state". To be sure, plaintiff is a nonresident who had performed...

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