Petitioners are residents of New Jersey.
Although Newsday's offices are in New York, petitioner works at his New Jersey home, where Newsday has provided him with four television sets, a special antenna to improve reception, a video tape recorder, and a machine to transmit his columns to Newsday on the telephone. Newsday does not maintain an office for him at its New York bureaus. No New York State income tax was paid for the days petitioner worked at home in New Jersey. Petitioners sought to have the notice of deficiency canceled, but the commission, after a hearing, denied their petition. Petitioners then commenced this article 78 proceeding to review that determination.