Legal Opinion · Dissent
McKone v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 20, 1985Published
1DissentWeiss, J.
We respectfully dissent and would confirm respondent’s determination.
Tax Law § 605 (a) (1) defines a resident as an individual who is domiciled in this State unless he maintains no permanent place of abode in this State, maintains a permanent place of abode elsewhere and spends, in the aggregate, not more than 30 days of the taxable year in this State. Sections 611 and 612 provide that income of a resident shall be taxable by this State. Further, an individual may be a resident of this State for tax purposes, even though he would not be a resident for other purposes, so long as he is…
2Cases cited17 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- Klein v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
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