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MATTER OF CLAPES v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

34 A.D.3d 1092 (2006)

825 N.Y.S.2d 168

In the Matter of ANTHONY L. CLAPES 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.

Decided November 22, 2006.

Lahtinen, J.

Respondent Tax Appeals Tribunal determined that payments received by petitioner Anthony L. Clapes (hereinafter petitioner), a nonresident, from International Business Machines Corporation (hereinafter IBM) during 1996, 1997 and 1998 constituted income from New York sources and, as such, were subject to New York personal income tax (see Tax Law § 601 [e]; § 631). Petitioner and his wife challenge that determination arguing, among other...

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