MATTER OF THIBAULT v. STATE TAX COMM'N


50 A.D.2d 1045 (1975)

In the Matter of Dee B. Thibault, Petitioner, v. State Tax Commission, Respondent

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

December 30, 1975


By this proceeding petitioner contests the determination of the tax commission that she was domiciled in New York during the 1968 tax year. She contends that in June of that year she effected a change in that domicile from this jurisdiction to the State of Florida and, accordingly, is entitled to a refund of a portion of the 1968 personal income taxes which she paid to New York. Married and not formally separated from her husband, it is undisputed that petitioner was a New...

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