Tax Appeals TribunalJoseph Lipari, New York Law Journal
'Blatt' a Victory for Ex-New Yorkers Who Maintain Homes in State
In his Tax Appeals Tribunal column, Joseph Lipari writes: One of the topics often addressed in this column (and not coincidently the subject of much litigation) is residency. Statutory residence is largely mechanical—a taxpayer has a "permanent place of abode" in the state and is physically present here for at least 183 days per year. In contrast, since where one is domiciled is largely a reflection of the individual's intent, that determination requires a broader analysis of the facts and circumstances concerning his or her life.
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