MONTGOMERIE v. APPEALS TRIB.


291 A.D.2d 129 (2002)

740 N.Y.S.2d 141

In the Matter of BRUCE M. MONTGOMERIE et al., Petitioners, v. TAX APPEALS TRIBUNAL et al., Respondents.

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

February 21, 2002.


Attorney(s) appearing for the Case

Wilkie, Farr & Gallagher, New York City (Eliott M. Berman of counsel), for petitioners.

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

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


OPINION OF THE COURT

CARDONA, P.J.

Petitioners, previously New York residents, moved to Connecticut on November 30, 1986. In August 1987, pursuant to the rules in effect for taxpayers who change residence to another state during a tax year, petitioners timely filed a joint New York resident income tax return for the period January 1, 1986 to December 1, 1986, and a joint nonresident return for the period December 1, 1986 to December 31, 1986. At the time...

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