NY High Court Balks At Tax Authority's Residency Test

Law360, New York (February 18, 2014, 2:29 PM EST) -- New York's highest court on Tuesday rejected a residency test used by the state’s taxing authority that focused on time spent in the state, allowing a New Jersey man to escape more than $250,000 in New York state and city taxes.

In a unanimous opinion, Judge Eugene F. Pigott Jr. said John Gaied had spent 183 days in New York annually and owned property in the state, but found that because the property was used to house his parents, Gaied did not have “permanent place of...
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