Appellate Division of the Supreme Court of the State of New York June 4, 1981 (Cooper v. State Tax Commission)

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County), to review a determination of the State Tax Commission, which denied petitioners’ application for redetermination and refund of their 1971 income tax, on a finding that both" were residents of New York State for that year.