MATTER OF LA VIGNE v. STATE TAX COMM'N


38 A.D.2d 773 (1972)

In the Matter of Richard W. La Vigne et al., Petitioners, v. State Tax Commission, Respondent

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

January 20, 1972


The issue raised in this proceeding is whether a serviceman domiciled in New York but living on a military base outside the State is able to "maintain a permanent place of abode elsewhere" within the meaning of section 605 (subd. [a], par. [1]) of the Tax Law. The State Tax Commission determined that a serviceman domiciled in New York but living on a military base outside the State is unable to maintain a permanent place of abode elsewhere. We hold that the determination...

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