New York Supreme Court August 12, 1983 (Franklin v. New York State Tax Commission)

OPINION OF THE COURT

Edward S. Conway, J.

This is an article 78 proceeding in which petitioners seek an order reversing respondent’s determination of January 24, 1983 and directing that the State Tax Commission redetermine petitioner’s tax for 1976.

Petitioners are husband and wife and prior to 1976 they lived in Texas. On January 1,1976, Mr. Franklin moved to New York City. On July 29,1976, Mrs.