Legal Opinion
Zanetti v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided May 7, 2015Published
1Opinion of the CourtLahtinen, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22.
Petitioners challenge the determination of respondent Tax Appeals Tribunal that, for income tax purposes, they were statutory residents of New York in 2006. The pertinent facts are not disputed. Petitioners have a permanent place of abode in New York as well as in Florida. During 2006, petitioner John Zanetti (hereinafter Zanetti)1 spent 172 full days outside of…
2Cases cited6 opinions
- Palladino v. CNY Centro, Inc.New York Court of Appeals · 2014
- Tamagni v. Tax Appeals TribunalNew York Court of Appeals · 1998
- El-Tersli v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2005
- North Syracuse Central School District v. New York State Division of Human RightsNew York Court of Appeals · 2012
- Gaied v. New York State Tax Appeals TribunalNew York Court of Appeals · 2014
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