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New York State Statutory Residence – What is credible evidence?

This past year, a determination was issued in a New York residency case in the Matter of Carl Ruderman for tax year 2007. The Administrative Law Judge for this case was Dennis M. Galliher. The issue was statutory residence.

A taxpayer can be determined to be a resident of New York by either being domiciled […]

Cleveland Can’t Win on the Football Field, or in Tax Court

The City of Cleveland took two football players involved with two separate cases before the Ohio Supreme Court in order to try to collect tax on a portion of their earnings based on games played in Cleveland.

The City of Cleveland requires non-resident professional athletes to allocate part of their salary to Cleveland based on […]

New York Residency: Splitting Hairs

In one of the oddest Advisory Opinions I’ve seen in a while, a petitioner asks if he is a resident of New York City or Yonkers. Doesn’t he know where he lives? He only has one residence. Petitioner’s address is in The Bronx, so what is the problem?

The petitioner’s property straddles the Bronx/Yonkers border. […]

New residency case: Matter of Sobotka, or can you be a part-year statutory resident?

An important matter was addressed in a recent New York tax hearing in front of an Administrative Law Judge (ALJ). The issue being: Can someone be domiciled in New York for part of a year, and be a statutory resident for the other part of the year?

For a quick recap on residency, someone is […]

New York State Residency: What’s New in 2015?

“This article originally appeared in the June 2015 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

In 2015, the topic of interest for New York State residency is what effect—if any—the important events of last year had on audit policy. Last year, 2014, was an interesting year […]

A New Trend in New York State Residency Cases

This article originally appeared in the July 2014 issue of the TaxStringer. It is reprinted with permission from the New York State Society of Certified Public Accountants.

By Brian Gordon, CPA

For former New Yorkers, convincing New York state that a change of domicile occurred is still very difficult. Several recent […]

NYS Residency – Gaied wins at Court of Appeals (Why this time?)

March 1, 2014

By Brian Gordon, CPA

After losing at other levels with dissenting opinions, Gaied finally wins at the New York Court of Appeals. This is a very important case involving statutory residency that many professionals have been following through the various levels of the New York State court system. What was different this […]

Domicile Revisited: The Snowbird Case That Didn’t Fly

November 27, 2013

By Brian Gordon, CPA

“This article originally appeared in the November 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

“Domicile” is the New York state tax issue that never seems to go away. Although this year did not see as much activity as […]

NYS Residency and the Professional Athlete

July 12, 2013

By Brian Gordon, CPA

“This article originally appeared in the July 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

Residency for state tax purposes has proven to be a very difficult concept to comprehend. This is quite understandable given all the factors state […]

NYS Nonresident Wage Allocation: No De Minimis Rule

May 21, 2013

By Brian Gordon, CPA

“This article originally appeared in the May 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

You’re a nonresident of New York state who works just one day in the state in a given year. Are you still subject to […]