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...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.