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Primary Residence Residency Requirements

McDermott Will & Emery

NYS Tax Department Reverses Position on Statutory Residence Rule

McDermott Will & Emery on

The New York State Department of Taxation and Finance (the Department) has backed off from an aggressive position that it has been taking in cases involving New York residence issues....more

Cozen O'Connor

Permanent Place of Abode Requires Actual Use of Property as Taxpayer’s Residence

Cozen O'Connor on

The New York Court of Appeals reversed the decision of the Appellate Division of the New York Supreme Court and held that in order for an individual to have a “permanent place of abode” in New York for purposes of determining...more

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