Andrews v. Graves

This proceeding is brought on for a review of a final determination of the State Tax Commission affirming assessments of personal income tax upon petitioner’s application for revision thereof.

*189The sole issue presented is one of domicile. For many years petitioner was a resident of South Kortright, N. Y., where she owned a dwelling house and which she considered her fixed and permanent home until 1937, when she alleges she determined to make her home in Bermuda, where she had owned a dwelling. She deeded the Bermuda residence to her daughter with an oral reservation of right of occupancy. She…