Court of Appeals of New York
Gaied v. New York State Tax Appeals Tribunal, 26
For purposes of New York's "statutory resident" test under its tax law, a finding which would subject said person to personal income tax liability in the state of New York, in order for an individual to qualify as a statutory resident, there must be some basis to conclude that the dwelling was utilized as the taxpayer's residence.
Appellate Information
- Decided 02/18/2014
- Published 02/18/2014
Judges
- PIGOTT
Court
- Court of Appeals of New York