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  5. 67 A.D.2d 191 (1979)
 

SHAPIRO v. TAX COMM.

67 A.D.2d 191 (1979)

In the Matter of Robert M. Shapiro et al., Petitioners, v. State Tax Commission, Respondent

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

April 12, 1979

Attorney(s) appearing for the Case

Guggenheimer & Untermyer (Martin A. Roeder and Charles Fastenberg of counsel), for petitioners.

Robert Abrams, Attorney-General (Diane De Furio Foody and Shirley Adelson Siegel of counsel), for respondent.

GREENBLOTT, J. P., and MAIN, J., concur with MIKOLL, J.; KANE and HERLIHY, JJ., dissent and vote to confirm in an opinion by HERLIHY, J.

MIKOLL, J.

The respondent has determined that the petitioners are liable for the taxes on income of $1,020,298 from the sale of securities abroad prior to July, 1971 on the ground that petitioner, Robert M. Shapiro, was a resident of New York State for tax purposes for the entire calendar year of 1971, as defined in section 605 of the New York Tax Law. A tax deficiency of $186,439.20 plus interest since 1971...

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