In This Issue:
Court of Appeals Reverses Gaied “Permanent Place of Abode” Decision; ALJ Holds That Certain Data Processing Services Furnished to Broker-Dealers Are Not the Licensing of Software; Trial Court Allows Constitutional Challenge to Highway Use Permit Taxes to Move Forward; ALJ Rejects Challenge to Sales Tax Audit Method and Holds Petitioner Responsible; and Insights in Brief.
Excerpt from Court of Appeals Reverses Gaied “Permanent Place of Abode” Decision -
In a closely watched case, the Court of Appeals reversed the Appellate Division and held that a New Jersey resident’s ownership and maintenance of a Staten Island residential property occupied by his parents, without more, did not turn the property into his “permanent place of abode” for statutory residency purposes. Matter of John Gaied v. Tax App. Trib., 2014 NY Slip Op. 1101 (N.Y. Ct. App. Feb. 18,2014).
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