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MATTER OF MEGSON v. NEW YORK STATE TAX COMM'N

105 A.D.2d 481 (1984)

In the Matter of Harry K. Megson et al., Petitioners, v. New York State Tax Commission, Respondent

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

October 11, 1984

On January 15, 1960, petitioner* and Reino Hyyppa entered into a written partnership agreement for the purpose of conducting a surveying and engineering business in the State of Connecticut. The agreement provided for the withdrawal from the partnership by one of the partners and for the sale of his interest to the remaining partner.

On August 16, 1974, petitioner and Hyyppa entered into a written agreement pursuant to which petitioner...

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