Domicile

News & Analysis as of

New York's Highest Court Clarifies Taxpayer Criteria for Maintaining a Permanent Place of Abode

In a recent unanimous decision, the New York Court of Appeals determined that a taxpayer domiciled in New Jersey was not a New York resident because he did not maintain a permanent place of abode in the state. The Court...more

New York’s highest court narrows class of statutory residents: good news for some out-of-state owners of residential property in...

New York tax law provides that a person who is in New York state for more than 183 days (in whole or in part) in a year and maintains a permanent place of abode in New York is a statutory resident, subject to tax on all...more

Advertising News & Analysis - January 30, 2014

In this issue: - FTC says Agencies Responsible for Clients' Deceptive Ads - Don't Let Product Claims Fly Solo with Other Products - FTC Wants TV to Trim Deceptive Diet Ads - Home is Not Where the...more

MoFo New York Tax Insights - Volume 4, Issue 12 - December 2013

In This Issue: Governor’s tax Reform Commission Issues Final Report; Third Department Affirms tribunal: Government Financing Arrangements Are not Investment Capital; Appellate Division holds taxpayer Failed to Prove...more

Business Litigation Report -- September 2013

In This Issue: ..Private Antitrust Litigation in the UK ..First Decision by PTO Under America Invents Act Invalidates Business Method Patent ..September 2013: Bankruptcy & Restructuring Litigation...more

September 2013: London Litigation Update

UK Supreme Court Rules on Unjust Enrichment and Subjective Devaluation. Benedetti v. Sawiris & Ors [2013] UKSC 50. The Supreme Court has recently confirmed that where a claim for unjust enrichment relates to services...more

Taxpayer Must Prove Change Of Domicile

The Pennsylvania Supreme Court affirmed per curiam a decision that the burden of proving a change of domicile is on the person claiming the change. Hvizdak v. Commonwealth, 92 MAP 2012 (Pa. June 17, 2013) (per curiam), aff’g...more

Domicile Election for Non-UK Domiciled Spouses and Civil Partners

Non-UK domiciled individuals who have a UK domiciled spouse or civil partner now have the option to elect to be treated as domiciled in the United Kingdom for inheritance tax (IHT) purposes. This will enable them to receive...more

Reed Smith Client Wins Residency Case – Despite Being Domiciled in Illinois

This week, the Appellate Court of Illinois, Second District, issued its decision in Grede v. Hamer, holding that an individual was not an Illinois resident, notwithstanding the fact that the individual had not abandoned his...more

What the 100-Mile Rule Means for You

If you have been through a divorce and are the custodial parent, moving your residence is far from a simple personal decision. This is especially true if you intend to move more than 100 miles from your current residence....more

Home Is Where You Hang Your Hat: The Significance of Domicile Planning

A debtor, regardless of state residence, can seek protection from his or her creditors in the federal bankruptcy courts. However, the state in which the debtor resides or, more accurately, is "domiciled," will determine which...more

Estate Planning Insight: Governor Dayton Proposes New Minnesota Snowbird Tax

In his recent budget recommendations, Minnesota Governor Mark Dayton proposed a drastic change in Minnesota income tax law that will affect residents of so-called snowbird states—such as Florida, Arizona, California and...more

UK property tax changes: “de-enveloping” or a use of a trust?

It has long been popular for high net-worth people who are not domiciled in the United Kingdom (“non-doms”) to form an offshore company, often in the British Virgin Islands (“BVI”), for the purposes of holding property in the...more

MoFo New York Tax Insights - Volume 4, Issue 1 - January 2013

In This Issue: Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more

Division of Tax Appeals Finds Taxpayers Established Change in Domicile from New York City to the Hamptons

In Matter of Gordon R. & Jennifer L. Cooke, a New York administrative law judge ruled that the taxpayers met their burden of proof and established through credible testimony and corroborating evidence that their intention was...more

What To Expect In A New York Residency Audit

A New York State residency audit is one of the most difficult, intrusive, and document-intensive of all personal income tax audits. Your Hodgson Russ attorneys will try to make the experience as painless as possible for you....more

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