State and Local Tax Alert - February 2014

February 2014

In Matter of Gaied v. New York Tax Appeals Tribunal, APL-2013-0038 (Feb. 18, 2014), the New York Court of Appeals (the state’s highest court) reversed a Tax Appeals Tribunal personal income tax decision and held that the taxpayer was not a “statutory resident” of New York because he did not “maintain a permanent place of abode” in the state. The court found that, while taxpayer may have owned and maintained a New York apartment where his elderly parents lived and paid the utility bills, he himself did not maintain it for his own use.