MATTER OF COLTON v. NEW YORK STATE TAX COMM'N


71 A.D.2d 781 (1979)

In the Matter of Richard C. Colton et al., Petitioners, v. New York State Tax Commission, Respondent

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

July 26, 1979


The petitioners moved from their New York State residence and domicile to New Orleans, Louisiana, in January of 1968 because of Mr. Colton's employment transfer. The petitioners leased an apartment in New Orleans while looking for a home. Mr. Colton obtained a Louisiana automobile driver's license and registered his automobile in that State. The petitioners voted in Louisiana and joined various clubs and organizations. When Mrs. Colton became ill, Mr. Colton resigned his...

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