At all times relevant to this proceeding, petitioners Ralph Kern (hereinafter Kern) and Leona Kern were domiciled in the Town of Scarsdale, Westchester County, and maintained an apartment in New York City. For tax year 1987, petitioners filed a nonresident New York City personal income tax return indicating that they did not have a permanent place of abode in New York City. Following an audit, Kern was found to be a statutory resident of...
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