Justia New York Court of Appeals Opinion Summaries

Articles Posted in Real Estate Law
Petitioner purchased an apartment building on Staten Island. Petitioner’s parents lived in the building, and Petitioner stayed in their apartment on occasion to attend to their medical needs. Petitioner leased the other two apartments in the building to tenants. For the tax years in question, Petitioner filed nonresident income tax returns in New York. The Department of Taxation and Finance later issued a notice of deficiency, determining that Petitioner owed additional New York income taxes because he maintained a “permanent place of abode” at the Staten Island property during the relevant years. The Tax Appeals Tribunal sustained the deficiency, concluding that in order to qualify as a statutory resident under the Tax Law, a taxpayer need not actually dwell in the permanent place of abode but need only maintain it. Petitioner challenged the Tribunal’s determination, contending that the standard to be applied when determining whether a person “maintains a permanent place of abode” in New York should turn on whether he maintained living arrangements for himself to reside at the dwelling. The Court of Appeals agreed with Petitioner, holding that in order for an individual to qualify as a statutory resident, there must be some basis to conclude that the dwelling was utilized as the taxpayer’s residence.View "Gaied v. N.Y. State Tax Appeals Tribunal" on Justia Law