Thibault v. State Tax Commission

— 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 State Tax Commission which denied petitioner’s application for a refund of an alleged overpayment of personal income taxes and confirmed a deficiency assessment. By this proceeding petitioner contests the determination of the tax commission that she was domiciled in New York during the 1968 tax year. She contends that in June of that year she effected a change in that domicile from this jurisdiction to the State of…