MATTER OF FIELDING v. TULLY


53 A.D.2d 976 (1976)

In the Matter of Robert C. Fielding, Petitioner, v. James H. Tully, Jr., et al., Constituting The State Tax Commission, Respondent

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

July 15, 1976


The respondent has held that the petitioner failed to establish a change of domicile from New York State to Florida in 1969. The petitioner does not dispute the existence of the facts noted by the respondents which would indicate a continuing and substantial connection with the State of New York after he allegedly changed his domicile to Florida during January of 1969. Instead, the thrust of the petitioner's position is that these facts are explained in the record in such...

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