The facts, generally agreed upon, reveal that the petitioners are domiciliaries and residents of New Jersey. During the years 1969, 1970 and 1971 the petitioner, Thomas Gleason, was a stockholder and officer in a family corporation (T. J. W. Gleason Corp.) which operated two taverns in New York City. This petitioner performed full-time accounting, bookkeeping and administrative services for the corporation in an office provided and maintained by the corporation in his home...
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