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MATTER OF WEBSTER v. TULLY

56 N.Y.2d 532 (1982)

In the Matter of Richard B. Webster et al., Respondents, v. James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellants. (And Three other Proceedings.)

Court of Appeals of the State of New York.

Decided March 23, 1982.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for appellant.

Edward D. Kleinbard, Richard C. Pugh, James A. Duncan and Joanne Zack for respondents.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur.

MEMORANDUM.

The judgments of the Appellate Division should be affirmed, with costs.

Section 632 (subd [a], par [1]) of the Tax Law defines the adjusted gross income of a nonresident individual. It requires the inclusion of "The net amount of * * * income * * * entering into his [the taxpayer's] federal adjusted gross income, as defined in the laws of the United States for the taxable year, derived from...

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