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.

What's being said

Comments are not moderated. To report offensive comments, click here.

Preparing comment abuse report for Article# 1202666344849

Thank you!

This article's comments will be reviewed.