Legal Opinion · Dissent
Shapiro v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 12, 1979Published
1DissentHerlihy, J.
The petitioner, Robert M. Shapiro, was admittedly a domiciliary of New York State in 1955. At that time he moved to England and he acquired a visa from the English government which until 1959 required a yearly renewal. He also during the entire period renewed his United States passport. He alleged that he did not thereafter own or maintain a residence in New York until 1971. Throughout *194those years he continuously maintained residences in England.
The petitioner was continually employed by a parent New York corporation and its English subsidiary. The New York corporation had been founded by the…
2Cases cited8 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Levin v. GallmanNew York Court of Appeals · 1977
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- In Re the Estate of BrunnerNew York Court of Appeals · 1977
- Klein v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
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