Petitioner filed a New York State income tax return for 1972 while he was a partner in a New York City law firm which paid unincorporated business income taxes to the city. These taxes were deducted by the partnership on its Federal return and in computing the partners' distributive share of the partnership income. On petitioner's individual New York State income tax return, he did not add back to his adjusted gross income his distributive share of that deduction. For that...
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