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MATTER OF KNAPP v. STATE TAX COMM'N

67 A.D.2d 1024 (1979)

In the Matter of Robert P. Knapp, Jr., et al., Petitioners, v. State Tax Commission, Respondent

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

February 1, 1979

During the tax years 1969 through 1972, petitioner Robert P. Knapp, Jr.,* a resident of Connecticut, was a partner in a law firm whose only office was in New York. Acting on behalf of the firm, he performed various nonlegal services outside of New York for foreign corporations which neither maintained offices nor did any business in New York. Apparently these services could not have been performed satisfactorily in New York, but the fees which...

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