Stranahan v. New York State Tax Commission

Mahoney, P. J. (dissenting).

Where a statute creates exemptions as to certain matters, under the principle of expressio unius est exclusio alterius, matters not mentioned are not within the exemption (McKinney’s Cons Laws of NY, Book 1, Statutes, § 240; Matter of Collins v National Aniline Div. Allied Chem. & Dye Corp., 8 AD2d 900; Matter of Kroll v Clausen, 74 NYS2d 21, affd 272 App Div 1005, affd 297 NY 698). Paragraph (2) of subdivision (a) of section 605 of the Tax Law imposes income tax liability on foreign domiciles who maintain a permanent place of abode within this State and spend in…