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Residency Status Vacation Homes

Blank Rome LLP

Appellate Division Holds That Existence of Vacation Home Not Enough to Establish Statutory Residency in New York

Blank Rome LLP on

The Appellate Division recently granted taxpayers an important victory when it overturned the decision of the Tax Appeals Tribunal and held that a New Jersey resident’s vacation home in upstate New York was not enough to...more

Troutman Pepper

NY Supreme Court Rules Taxpayers’ NY Vacation Home Not Permanent Place of Abode

Troutman Pepper on

State personal income tax issues related to residency and domicile, because of their fact-dependent nature, are often the subject of controversy and litigation. Taxpayers have a fresh win in this area to celebrate. The New...more

Rivkin Radler LLP

Statutory Residence in New York: Time to Rethink the “Permanent Place of Abode” Test?

Rivkin Radler LLP on

Escape from New York- According to data released by the IRS earlier this year, the pandemic triggered a “wealth migration” that saw high-tax states like New York lose high-income earners to low-tax jurisdictions such as...more

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