Income/Franchise:
New York High Court Denies Reviewing Appellate Court Opinion in Statutory Resident Case
2023 NY Slip Op 61732 (Motion No: 2022-758), N.Y. (review denied 2/9/23). The New York State Court of Appeals rejected the New York State Department of Taxation and Finance’s request for review of a 2022 opinion issued by the New York State Supreme Court, Appellate Division, Third Department, which held that an individual domiciled in New Jersey who, due to his employment, spent more than 183 days in New York during each year at issue and owned a vacation home in upstate New York that was suitable for year-round use was not a statutory resident for New York State personal income tax purposes [see Case No. 533310, N.Y. App. Div. (6/30/22) and previously issued Multistate Tax Alert for more details on the appellate court ruling]. Please contact us with any questions.
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