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

70 N.Y.2d 788 (1987)

In the Matter of Anthony J. McNulty et al., Appellants, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided October 15, 1987.

Attorney(s) appearing for the Case

Anthony J. McNulty and Marylin D. McNulty, appellants pro se.

Robert Abrams, Attorney-General (Daniel Smirlock, O. Peter Sherwood, Peter H. Schiff and Nancy A. Spiegel of counsel), for respondent.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, and the petition granted.

Petitioners are taxpayers whose sole source of income in 1979, the tax year at issue, was a distributive share of the earnings of a New York partnership. In August of 1979 petitioners moved their residence from New York to New Jersey. As a consequence, they were required to file two separate State personal income...

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