The New York State Tax Appeals Tribunal held that an individual failed to establish a change in his domicile from New York City to Key Biscayne, Florida, and therefore was taxable as a New York State and City resident. Matter of Thomas Campaniello, DTA No. 825354 (N.Y.S. Tax App. Trib., July 21, 2016). The Tribunal found that application of the objective criteria regarding domicile indicated that the taxpayer did not prove by clear and convincing evidence that he changed his domicile. Among the indicators of his having kept his New York City domicile were that he retained his historical home in the City, in which his wife of 51 years continued to reside and which he used at least 171 days during the year, and that he retained substantial business ties to the City. The fact that he had a Florida apartment for many years and spent more time in Florida than in New York City was outweighed by his many New York City ties.