Opinion
Argued April 21, 1980
Decided May 29, 1980
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Robert Abrams, Attorney-General (Diane De Furio Foody and Shirley Adelson Siegel), for appellant.
Martin A. Roeder and Jeffrey W. Rubin for respondent.
MEMORANDUM.
The judgment of the Appellate Division should be reversed, with costs, and the determination of the State Tax Commission reinstated.
As stated in the dissenting opinion of Mr. Justice J. CLARENCE HERLIHY at the Appellate Division there is substantial evidence to sustain the determination of the commission that the taxpayer Robert M. Shapiro never established a domicile in England and that both taxpayers were residents of New York State for income tax purposes for the year 1971.
Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur in memorandum.
Judgment reversed, etc.