MATTER OF WARNECKE v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


252 A.D.2d 748 (1998)

676 N.Y.S.2d 286

In the Matter of John C. Warnecke, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

July 16, 1998


Graffeo, J.

The issue confronting this Court is whether substantial evidence exists to support respondent Tax Appeals Tribunal's determination that petitioner, a renowned architect of international stature, was domiciled in New York in 1988. Petitioner began his architectural practice in California in the 1940s and as his practice expanded, he established offices in Los Angeles, San Francisco, Hawaii, Washington, D.C., and New York City.

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