MATTER OF LANE v. GALLMAN


49 A.D.2d 963 (1975)

In the Matter of John Lane, Jr., Petitioner, 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.

October 23, 1975


Individuals subject to the New York personal income tax are classified as either residents or nonresidents as those terms are defined by section 605 of the Tax Law. Section 654 of the Tax Law governs those situations in which an individual's status as a resident or a nonresident changes during his taxable year. Claiming that his former resident status had changed during 1965, petitioner invoked section 654 and computed his tax liability...

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