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GAIED v. TAX APPEALS TRIB

No. 26

22 N.Y.3d 592 (2014)

6 N.E.3d 1113

983 N.Y.S.2d 757

2014 NY Slip Op 1101

In the Matter of JOHN GAIED, Appellant, v. NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents.

Court of Appeals of New York.

Decided February 18, 2014.

Attorney(s) appearing for the Case

Hodgson Russ LLP, Albany ( Timothy P. Noonan , and Joshua K. Lawrence of counsel), for appellant.

Eric T. Schneiderman , Attorney General, Albany ( Robert M. Goldfarb , Barbara D. Underwood and Andrew D. Bing of counsel), for respondents.

Chief Judge LIPPMAN and Judges GRAFFEO, READ, SMITH, RIVERA and ABDUS-SALAAM concur.

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...

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