MATTER OF KRITZIK v. GALLMAN


41 A.D.2d 994 (1973)

In the Matter of Stanley Kritzik et al., Petitioners, v. Norman F. Gallman et al., Constituting The State Tax Commission, Respondents

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

May 24, 1973


Petitioners, husband and wife, lived in New York State until July 27, 1967, at which time they moved to Connecticut and thereafter on November 15, 1967 to Wisconsin. They filed a New York State resident return for the period of January 1, 1967 through July 27, 1967 and a nonresident return for July 27, 1967 through December 31, 1967. From income derived during the resident period, they deducted a sum representing seven-twelfths of petitioner husband's distributive share of...

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