DOMBER v. TAX TRIBUNAL


263 A.D.2d 277 (2000)

704 N.Y.S.2d 321

In the Matter of MATTHEW J. DOMBER et al., Petitioners, v. TAX APPEALS TRIBUNAL et al., Respondents.

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

March 2, 2000.


Attorney(s) appearing for the Case

Maurice A. Reichman, New York City, for petitioners.

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing of counsel), for respondents.

CREW III, SPAIN, CARPINELLO and GRAFFEO, JJ., concur.


OPINION OF THE COURT

CARDONA, P. J.

This proceeding involves a challenge by petitioners, Matthew J. Domber (hereinafter Domber) and his wife, nonresidents of New York, to a determination of respondent Tax Appeals Tribunal assessing additional personal income tax based upon certain income distributed to Domber from a New York law partnership during the 1989 tax year. The Tribunal concluded that the income was improperly allocated to non-New York sources....

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