Gaied v. New York State Tax Appeals Tribunal

Malone Jr., J. (dissenting).

As stated by the majority, the issue distills to whether petitioner “maintained a permanent place of *1495abode” pursuant to Tax Law § 605 in order to render him a statutory resident. Significantly, the purpose behind the statutory residence provision is to tax those who “really and [for] all intents and purposes [are] residents of the state” (Matter of Tamagni v Tax Appeals Trib. of State of N.Y., 91 NY2d 530, 535 [1998], cert denied 525 US 931 [1998] [internal quotation marks and citation omitted]). To that end, “[a] permanent place of abode means a dwelling place of…