MATTER OF OATMAN v. STATE TAX COMM'N


50 A.D.2d 1015 (1975)

In the Matter of Lawrence E. Oatman, Petitioner, v. State Tax Commission, Respondent

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

December 23, 1975


Following a hearing at which petitioner testified, respondent found that in 1966 and 1967 petitioner was employed as a seaman in the merchant marine and was assigned to a ship which sailed to and from New York City; that prior to 1967 he was a domiciliary of New York and resided in Jackson Heights, Queens, New York, with his wife and infant child, and continued to keep this residence for his wife and son during 1967, where he supported them; that during 1967 a typical trip...

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