Summary
In Matter of Zinn v. Tully (54 N.Y.2d 713, revg on dissenting opn below 77 A.D.2d 725, 726), the taxpayers retained and controlled substantial assets in New York and made frequent visits to New York for social and business purposes (see, also, Matter of Klein v. State Tax Comm., 43 N.Y.2d 812, affg on opn below 55 A.D.2d 982).
Summary of this case from Matter Bernbach v. Tax CommOpinion
Argued June 12, 1981
Decided July 6, 1981
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Joseph F. Carlino and Julian Jawitz for respondents.
Judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum by former Justice LOUIS M. GREENBLOTT at the Appellate Division ( 77 A.D.2d 725, 726).
Chief Judge COOKE and Judges JASEN, JONES, FUCHSBERG and MEYER concur; Judges GABRIELLI and WACHTLER dissent and vote to affirm for the reasons stated in the majority memorandum at the Appellate Division ( 77 A.D.2d 725).