Court Reverses Itself in Malpractice Insurance Ruling

, New York Law Journal


the judges of the Court of Appeals
Standing, left to right: Judges Jenny Rivera, Robert Smith, Susan Phillips Read, Sheila Abdus-Salaam, and Eugene Pigott Jr. Seated, Judge Victoria Graffeo and Chief Judge Jonathan Lippman

Tax laws say that if people spent at least 183 days a year in the state they are residents for that year, but the statutes are less precise about situations like that of John Gaied, according to the court.

While he bought an apartment house on Staten Island, he did so primarily for investment and to give his parents a place to live. He contended that he lived in New Jersey and did not stay in the apartment from 2001 to 2003, except when he had to get up early the next day to take his parents to doctor's visits.

However, the tax department said his ownership of the Staten Island building qualified him as a New York resident. The state Tax Tribunal affirmed the tax department's reading of the law.

Robert Goldfarb of the state Division of Taxation argued for the state.

Timothy P. Noonan of Hodgson Russ in Albany represented Gaied.

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