MATTER OF KORNBLUM v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


194 A.D.2d 882 (1993)

599 N.Y.S.2d 158

In the Matter of Eli Kornblum et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

June 10, 1993


Mahoney, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22.

At issue here is whether substantial evidence supports the determination of respondent Tax Appeals Tribunal that petitioners, longstanding New York domiciliaries, continued their status as domiciliaries...

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