MTR BERNBACH v. TAX COMM


98 A.D.2d 559 (1984)

In the Matter of John L. Bernbach, Petitioner, v. State Tax Commission, Respondent

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

January 26, 1984


Attorney(s) appearing for the Case

Roberts & Holland (Arnold B. Panzer of counsel), for petitioner.

Robert Abrams, Attorney-General (Carl E. Stephan and William J. Kogan of counsel), for respondent.

MAHONEY, P. J., WEISS and LEVINE, JJ., concur with CASEY, J.; MIKOLL, J., dissents in a separate opinion.


CASEY, J.

The factors expressly relied upon by the State Tax Commission for concluding that petitioner had failed to establish a change of domicile do not provide the necessary rational basis for such a conclusion. Its determination must, therefore, be modified by annulling so much thereof as concludes that petitioner was a New York resident for the entire year of 1972.

In the fall of 1971, petitioner and his wife, who were having marital problems...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases