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MATTER OF EL-TERSLI v. COMMISSIONER OF TAXATION AND FINANCE

14 A.D.3d 808 (2005)

787 N.Y.S.2d 526

In the Matter of ABDELAZIZ EL-TERSLI, Petitioner, v. COMMISSIONER OF TAXATION AND FINANCE et al., Respondents.

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

January 13, 2005.

Crew III, J.

Petitioner operates several hot dog carts in New York City and, at least until some point in 1989, resided with his spouse in an apartment at 145 West 85th Street in Manhattan. In June 1989, petitioner purchased a house in New Jersey and furnished it with new furniture and appliances. Petitioner filed New York resident income tax returns for 1990 and 1992 and filed nonresident income tax returns for 1991, 1993...

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