Outside Counsel

Tax Department Reads Taxpayer Residency Victory Narrowly

, New York Law Journal


Mark E. Berg reviews the Court of Appeals' recent holding that in order for a dwelling to be considered a permanent place of abode maintained by the taxpayer, it must be "utilized as the taxpayer's residence" and "the taxpayer must, himself, have a residential interest in the property"; along with recent changes to guidelines in the wake of that decision.

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