A New Jersey domiciliary was properly classified as a New York state and city statutory resident based on the maintenance of a city apartment for his elderly and ill parents, the New York State Tax Appeals Tribunal ruled on rehearing, despite the fact that the individual did not reside at the apartment and stayed only occasionally at the apartment and only at his parents’ request.
The tribunal reasoned that where a taxpayer has a legal right or relationship to and maintains property in the city, then the property is a permanent place of abode within the meaning of the statue and regulations. Accordingly, it is not necessary to look to the taxpayer's subjective use of the property, such as whether the taxpayer has sleeping quarters or stores personal effects at the property. In re John Gaied, N.Y. State Tax App. Trib., DTA NO. 821727 (6/16/2011)