MATTER OF COOPER v. STATE TAX COMM'N


82 A.D.2d 950 (1981)

In the Matter of Jack R. Cooper et al., as Executors of Josephine Cooper, Deceased, Petitioners, v. State Tax Commission, Respondent

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

June 4, 1981


On December 11, 1972, petitioner Jack R. Cooper and his now deceased wife, Josephine Cooper, of whose estate Jack Cooper and Norris J. Bishton, Jr., are executors, filed their joint New York State resident income tax return for the year 1971. Although they paid the taxes due and owing, a petition for redetermination or refund accompanied this late filing, in which petitioners claimed to be nonresidents and nondomicilaries of the State in 1971. On September 24, 1973, the Income...

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