In a famous opening line, Leo Tolstoy wrote "Happy families are all alike; every unhappy family is unhappy in its own way."1 It might also be said that all taxpayers who are unsuccessful in claiming a change of domicile are alike, while every successful claim of a change of domicile is unique.

Two years ago, this column2 criticized the determination of the administrative law judge in the case of taxpayer Eileen Taylor,3 who moved from New York City to London in 1999, and who, it was found, remained a New York State and New York City domiciliary through at least the year 2004, the latest of the years at issue. That determination was later affirmed by the Tax Appeals Tribunal. Even though Taylor’s situation differed in many respects from the fact patterns typically seen in change of domicile cases (many of which involve individuals who are in the process of retiring to Florida or some similar location), both the ALJ’s and the tribunal’s opinions in Taylor were indistinguishable in tone from most of the Florida retiree cases. The Taylor opinions primarily focus on the presumption against a change in domicile, proceed to list Taylor’s continuing ties to New York, and end by concluding that she had not proven by "clear and convincing evidence" that she had abandoned her New York domicile and had adopted a new one in London.

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