Rothfeld v. Graves

This is a proceeding to review a determination of the State Tax Commission which held the income of an incompetent, admittedly a domiciliary of New York but hving elsewhere, to be taxable. Within limitations not pertinent here an income tax is imposed upon every resident of the State. The statute, however, *55in defining a resident marks out this exemption: “ The word ‘ resident ’ applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the State, maintains no permanent place of abode within the State, but does maintain a permanent…