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MTR OF TAMAGNI v. TAX APPEALS

230 A.D.2d 417 (1997)

659 N.Y.S.2d 515

In the Matter of John S. Tamagni et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

June 19, 1997

Attorney(s) appearing for the Case

McDermott, Will & Emery, New York City (Arthur R. Rosen and Diann L. Smith of counsel), for petitioners.

Dennis C. Vacco, Attorney-General, Albany (Daniel Smirlock and Nancy A. Spiegel of counsel), for Commissioner of Taxation and Finance of the State of New York, Respondent.

CARDONA, P. J., WHITE, SPAIN and CARPINELLO, JJ., concur.

CASEY, J.

Under New York's personal income tax statute, individuals who are not domiciled in New York but who nevertheless maintain a "permanent place of abode" and spend more than 183 days in New York are considered "statutory residents" (Tax Law § 605 [b] [1] [B]) and, as resident individuals, are liable for State income tax on all of their income regardless of its source (Tax Law §§ 611, 612...

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