We often have posts that deal with state residency and domicile. Here is a Vermont Supreme Court decision that determined the taxpayer was not domiciled in VT but rather NY even though he banked in VT, registered his autos in VT, had held a VT drivers license for a long time and was registered to vote in VT. Here is the conclusion.
¶ 27. The Commissioner concluded that taxpayer had failed to show by clear and convincing evidence that he had changed his domicile to Vermont. In so concluding, the Commissioner did not rely heavily upon taxpayer?s relatively recent need to travel to New York more often for medical reasons. Rather, the Commissioner noted taxpayer?s continued use of his historical New York apartment, his continued business contacts in New York, his continued use of the New York address for dealing with most of his correspondence and bills, and the absence of any family in Vermont. On the other side of the ledger, the Commissioner acknowledged taxpayer?s ties to Vermont?his Vermont bank account where he received social security checks, his longtime Vermont driver?s license, the registration of his vehicles in Vermont, and his Vermont voter registration, among others?but concluded that this evidence, much of which was of a type that would be consistent with vacation home ownership or could be easily altered, did not demonstrate an intent to change domicile to Vermont. Given the record before us, we conclude that the Commissioner?s conclusions are fairly and reasonably supported by the findings of fact.
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