Gaied v. New York State Tax Appeals Tribunal

OPINION OF THE COURT

Pigott, J.

On this appeal, we are asked to consider New York’s “statutory resident” test (Tax Law § 605 [b] [1] [B]) and, more specifically, the standard to be applied when determining whether a person “maintains a permanent place of abode” in New York. Petitioner John Gaied contends that the question should turn on whether he maintained living arrangements for himself to reside at the dwelling. We agree with petitioner and hold that 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…