NY Court of Appeals Holds Against Department of Taxation and Finance Position on Statutory Residence

February 28, 2014


The New York Court of Appeals has decided that a taxpayer’s subjective use of the premises is a key inquiry in determining “permanent place of abode” to be considered together with the degree that the taxpayer maintains living arrangements in particular premises.  This decision, in which the Court referred to the “statutory residence” provision of the tax law, is a reversal of the Department of Taxation and Finance’s position that property rights, suitability and unfettered access equate to “permanent place of abode.”   Find out more with our article titled “Major Decision on NY Statutory Residence Issued by Court of Appeals.”

Have Questions or Comments?

If you have any questions, we'd like to hear from you.