Petitioners filed a 1965 New York State resident tax return for the period January 1, 1965 to February 19, 1965, and a 1969 New York State resident tax return for the period January 19, 1969 to December 31, 1969 in which they claimed a refund. They did not file returns for the years 1966 through 1968. The Tax Commission held that the petitioners were domiciliaries of New York State and had maintained a permanent place of abode in New York from 1965 through 1969. The petitioners...
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