MATTER OF NATHAN v. COMMISSIONER OF TAXATION AND FINANCE


64 A.D.3d 1055 (2009)

883 N.Y.S.2d 367

In the Matter of IRWIN NATHAN et al., Petitioners, v. COMMISSIONER OF TAXATION AND FINANCE et al., Respondents.

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

Decided July 23, 2009.


Malone Jr., J.

In April 2000, petitioners moved from California to Mount Sinai, Suffolk County. They filed a New York income tax return for 2000 as part-year residents, but reported only a portion of petitioner Irwin Nathan's individual retirement account (hereinafter IRA) distributions for that year—those received while petitioners were residents of New York—and therefore only a portion of their federal adjusted...

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