In their Tax Appeals Tribunal column, Joseph Lipari, a partner at Roberts & Holland, and Jason K. Binder, an associate at the firm, contrast two determinations from the Division of Tax Appeals, one which found a taxpayer who moved to London had remained a New York domiciliary and the other in which a family won their change of domicile claim, to show that personalizing such a claim may help bring success.
Recent Domicile Determination Gives Taxpayers Reason for Optimism
New York Law Journal
March 8, 2013
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