Setting the Standard: A Major Development in Connecticut Domicile Cases
Article
Tax Notes State
Timothy P. Noonan, Noah S. Chase
A recent Connecticut Supreme Court decision could have significant implications for taxpayers involved in residency and domicile disputes. In the latest installment of Noonan's Notes for Tax Notes State, Hodgson Russ attorneys Timothy P. Noonan and Noah S. Chase examine the court's ruling in Daniels v. Commissioner of Revenue Services, which rejected the long-standing "clear and convincing" standard of proof in Connecticut domicile cases. They discuss how the decision may make it easier for taxpayers to challenge residency determinations and explore its potential impact on future Connecticut estate and income tax audits and appeals.