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MATTER OF SMITH v. STATE TAX COMM'N

68 A.D.2d 993 (1979)

In the Matter of Edward L. Smith, as Executor of Ethel M. Smith, Deceased, et al., Petitioners, v. State Tax Commission, Respondent

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

March 22, 1979

Prior to July, 1970, petitioner Edward J. Smith and his wife, now deceased, resided in Granville, New York, and maintained a summer residence on Lake St. Catherine, Wells, Vermont, some nine miles away. In contemplation of moving to Florida, the Smiths, among other things, purchased a residential lot in Florida in December, 1969. They put their Granville residence on the market during January, 1970, but were unable to sell it until July, 1971. Respondent determined that the...

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