Reeves v. State Tax Commission

Staley, Jr., J.,

dissents and votes to confirm in the following memorandum. Staley, Jr., J. (dissenting). I would confirm the determination of respondent on- authority of Matter of Colton v New York State Tax Comm. (71 AD2d 781). There, petitioners moved to Louisiana. They put their New York house up for sale, boarding it up and putting it under police security. After a year and a half, petitioners were forced to return to New York State due to Mrs. Colton’s illness. Petitioners proved that they obtained Louisiana driver’s licenses and registrations, as well as voted and joined various clubs…