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MATTER OF McGAUGHEY, III v. URBACH

268 A.D.2d 802 (2000)

702 N.Y.S.2d 415

In the Matter of CLAUDE R. McGAUGHEY, III, et al., Petitioners, v. MICHAEL H. URBACH, as Commissioner of the New York State Department of Taxation and Finance, et al., Respondents.

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

Decided January 20, 2000.

Peters, J.

Prior to October 1985, petitioner Claude R. McGaughey, III (hereinafter petitioner), a horse trainer, resided in Kentucky and trained horses there. He retained a Kentucky accounting firm and paid Kentucky personal income taxes. In October 1985, petitioner began working as a private trainer for the Phipps family in New York and Florida. He thereafter lived in New York for approximately six months each year and derived substantial income from training and...

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