Kennedy v. New York State Income Tax Bureau

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the *838State Tax Commission, which denied petitioners’ application for redetermination of their 1972/1973 income taxes, on a finding that Joseph P. Kennedy was a resident of New York State for those years. The decisive issue on this appeal is whether petitioner, Joseph P. Kennedy, who was for 18 years previously domiciled in New York State, changed his domicile to Toronto, Ontario, Canada, on September 1, 1972 until April 14,1973,…