Addressing the standard to be applied when determining whether a person ‘maintains a permanent place of abode’ in the state, the New York Court of Appeals concluded that there must be some basis to conclude that the dwelling was utilized as the taxpayer’s residence. In so ruling, the court overturned decisions of a lower court and the tax appeals tribunal. This decision by the state’s highest court should prompt individual taxpayers who maintain property in the state to examine whether they are properly considered New York residents.
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