MTR AUSBROOKS v. CHU


66 N.Y.2d 281 (1985)

In the Matter of Stanley N. Ausbrooks et al., Respondents, v. Roderick G. W. Chu et al., Constituting the New York State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided November 19, 1985.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow, Robert Hermann and Peter H. Schiff of counsel), for appellants.

Joseph H. Murphy and E. Parker Brown, II, for respondents.

Chief Judge WACHTLER and Judges MEYER, KAYE, ALEXANDER and TITONE concur; Judge SIMONS taking no part.


JASEN, J.

The issue presented upon this appeal is whether losses of limited partnerships claimed upon petitioners' personal income tax returns were properly disallowed by the Tax Commission on the basis that said partnerships were not carrying on a business with a fair measure of permanency and continuity in New York State and New York City and that, therefore, the partnership losses were not derived from or...

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