BONNEY v. STATE TAX COMM'N


43 A.D.2d 879 (1974)

Theodore C. Bonney et al., Appellants, v. State Tax Commission, Respondent

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

January 17, 1974


Petitioners, Theodore C. Bonney and John J. Nicit, are law partners and, with their respective wives, petitioners Margaret F. Bonney and Anna Marie Nicit, filed joint Federal and State tax returns for the 1963 tax year. During that year, the partnership received an unusually large fee for legal services performed for a client over the period from May, 1956 to February, 1963. In their 1963 Federal income tax returns, petitioners spread this income over the 81-month period...

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