PEOPLE EX REL. MACKALL v. BATES


278 A.D. 724 (1951)

The People of the State of New York ex rel. Luther E. Mackall, Relator, v. Spencer E. Bates et al., Constituting The State Tax Commission of the State of New York, Respondents

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

March 7, 1951.


Prior to August of 1942 the petitioner lived with his wife in an apartment in New York City. In that month he was appointed to a position in the Federal service and petitioner went to Washington where he remained until July, 1945. In Washington he lived first in a hotel and later in a furnished room in a private home. His wife remained in the New York apartment and took over the rental of it, but the apartment remained accessible to petitioner and he made continuous contributions...

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