MATTER OF LEACH v. CHU


150 A.D.2d 842 (1989)

In the Matter of Frederick M. Leach et al., as Executors of Fred M. Sigman, Deceased, Respondents, v. Roderick G. W. Chu et al., Constituting The New York State Tax Commission, Appellants

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

May 4, 1989


Kane, J.

In 1983, the Department of Taxation and Finance issued two notices of deficiency totaling $16,428 to Fred M. Sigman (hereinafter decedent) for the tax years 1979 to 1981. The assessments were challenged and a hearing was held before the State Tax Commission. The issues were (1) whether decedent was a New York resident for the years in question and, if so, (2) whether he was eligible for the resident...

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