WEANT, J., delivered the opinion of the Court.
In this appeal, Comptroller of the Treasury, Income Tax Division, urges us to reverse the order of the Baltimore City Court which had affirmed the order of the Maryland Tax Court. The Tax Court held that Wesley N. Mollard, appellee, was not domiciled in Maryland on the last day of taxable year 1976. Appellant Comptroller contends the Tax Court used the wrong legal litmus paper to test the intent required to establish...
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