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LUNDING v. TAX APPEALS

218 A.D.2d 268 (1996)

639 N.Y.S.2d 519

In the Matter of Christopher H. Lunding 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.

March 14, 1996

Attorney(s) appearing for the Case

Christopher H. Lunding, New York City, petitioner pro se, and for Barbara J. Lunding, petitioner.

Dennis C. Vacco, Attorney-General, Albany (Andrew Bing, Nancy A. Spiegel and Daniel Smirlock of counsel), for Commissioner of Taxation & Finance, respondent.

MIKOLL, J. P., MERCURE, YESAWICH JR. and SPAIN, JJ., concur.

PETERS, J.

Petitioner Christopher H. Lunding (hereinafter Lunding), a partner in a New York City law firm, derived substantial income in this State during 1990 from his practice of the legal profession. As Connecticut residents, petitioners timely filed a joint nonresident New York State personal income tax return.

Thereon, petitioners included $108,000 of alimony reported to have been paid during the...

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