On June 14, 1977 the State Tax Commission sustained a notice of deficiency against petitioners for personal income tax for the year 1972. The commission based its ruling upon its finding that petitioners were residents of New York State in 1972 within the meaning and intent of section 605 (subd [a], par [1]) of the Tax Law because they were domiciliaries of New York State in 1972 and petitioner Solomon Zinn spent more than 30 days in New York State during that year. Petitioners...
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