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18 Jun 2010, 9:34 pm
Bragg 2003-SBE-002, May 28, 2003, the Board of Equalization included the following list of factors which, while not exhaustive, inform taxpayers of the type and nature of connections the Board of Equalization and the Franchise Tax Board find informative when determining residency: The location of all of the taxpayer's residential real property, and the approximate sizes and values of each of the residences. [read post]