Legal Opinion
Bernbach v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 26, 1984PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
The factors expressly relied upon by the State Tax Commission for concluding that petitioner had failed to establish a change of domicile do not provide the necessary rational basis for such a conclusion. Its determination must, therefore, be modified by annulling so much thereof as concludes that petitioner was a New York resident for the entire year of 1972.
In the fall of 1971, petitioner and his wife, who were having marital problems, moved from New Jersey to a cooperative apartment purchased by petitioner in New York *560City, allegedly so that petitioner’s wife…
2Cases cited13 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- MATTER OF PARKMED ASSOCS. v. New York State Tax Comm'nNew York Court of Appeals · 1983
- Klein v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
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3Cited by2 opinions
- McKone v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- McKone v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985