Summary
In Matter of Babbin v. State Tax Comm. (49 N.Y.2d 846), the taxpayer's residence in a foreign country was merely a function of his employer's needs, rather than the taxpayer's intent to abandon his New York domicile (see, also, Matter of Bodfish v Gallman, 50 A.D.2d 457).
Summary of this case from Matter Bernbach v. Tax CommOpinion
Argued February 12, 1980
Decided March 20, 1980
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Martin S. Handelman, Richard F. Irwin and Barbara E. Boettcher for appellant.
Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for respondent.
MEMORANDUM.
The judgment of the Appellate Division should be affirmed, with costs.
Although the proof in the record would also have supported a contrary conclusion, we cannot say that there is not substantial evidence to sustain the determination made by the State Tax Commission.
Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur in memorandum.
Judgment affirmed.