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


116 A.D.2d 901 (1986)

In the Matter of James H. Heller, Petitioner, v. New York State Tax Commission, Respondent

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

January 23, 1986


Casey, J.

In the determination under review, respondent found that petitioner was a nonresident partner of a New York City law firm. Petitioner first contends that respondent's finding is not supported by substantial evidence, pointing to undisputed evidence that petitioner was not required to contribute to the firm's capital, had no interest in partnership assets, did not participate in partnership decisions...

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