Accounting Question

accounting writing question and need the explanation and answer to help me learn.

Please read the attached Gaied case, and summarize it into a 4 to 5 pages summary. No Plagiarism. Use only the uploaded documents and cite everything. Tip based on grade given.
Requirements: 3-4 pages
MaWWer of Gaied Y NeZ York SWaWe Ta[ AppealV Trib.2012 NY Slip Op 09108 [101 AD3d 1492]December 27, 2012AppellaWe DiYision, Third DeparWmenWPXblished b\ NeZ York SWaWe LaZ ReporWing BXreaX pXrsXanW Wo JXdiciar\ LaZ † 431.As correcWed WhroXgh Wednesda\, FebrXar\ 6, 2013In Whe MaWWer of John Gaied, PeWiWioner, Y NeZ York SWaWe Ta[ AppealV TribXnal eWal., ReVpondenWV.²[*1] Hodgson RXss, LLP, Alban\ (TimoWh\ P. Noonan of coXnsel), for peWiWioner.Eric T. Schneiderman, AWWorne\ General, Alban\ (RoberW M. Goldfarb of coXnsel), forCommissioner of Ta[aWion and Finance, respondenW.LahWinen, J. Proceeding pXrsXanW Wo CPLR arWicle 78 (iniWiaWed in Whis CoXrW pXrsXanW WoTa[ LaZ † 2016) Wo reYieZ a deWerminaWion of respondenW Ta[ Appeals TribXnal ZhichsXsWained a deficienc\ of personal income Wa[ imposed Xnder Ta[ LaZ arWicle 22.An aXdiW of peWiWioner’s nonresidenW and parW-\ear residenW NeZ York SWaWe Wa[ reWXrnsresXlWed in respondenW DeparWmenW of Ta[aWion and Finance issXing a noWice of deficienc\ ofpersonal income Wa[es for Whe \ears 2001, 2002 and 2003. The DeparWmenW conclXded WhaW,dXring sXch Wime, peWiWioner had spenW more Whan 183 da\s in NeZ York and mainWained apermanenW place of abode in Whe sWaWe. ThXs, he Zas considered b\ Whe DeparWmenW Wo be asWaWXWor\ residenW for pXrposes of Ta[ LaZ † 605 (b) (1) (B). PeWiWioner challenged WheassessmenW, claiming WhaW he did noW mainWain a permanenW place of abode aW Whe Whree-XniWaparWmenW properW\ he had pXrchased in 1999 in Whe BoroXgh of SWaWen Island. FolloZing ahearing, an AdminisWraWiYe LaZ JXdge Xpheld Whe assessmenW. RespondenW Ta[ AppealsTribXnal iniWiall\ reYersed WhaW decision bXW, Xpon reargXmenW, Whe TribXnal, ZiWh one memberdissenWing, reYersed iWself and Xpheld Whe assessmenW. This proceeding ensXed.Ta[ LaZ † 605 (b) (1) (B) defines a residenW indiYidXal as one “Zho is noW domiciled inWhis sWaWe bXW mainWains a permanenW place of abode in Whis sWaWe and spends in Whe aggregaWemore [*2]Whan [183] da\s of Whe Wa[able \ear in Whis sWaWe.” PeWiWioner, Zho had a home in NeZ
Jerse\ dXring Whe releYanW \ears, did noW dispXWe WhaW for Whose \ears he Zas presenW in NeZYork aW his bXsiness for more Whan 183 da\s. Accordingl\, Whe issXe disWills Wo ZheWherpeWiWioner mainWained a permanenW place of abode in NeZ York pXrsXanW Wo Whe sWaWXWe (VeeTa[ LaZ † 605 [b] [1] [B]; Vee alVo 20 NYCRR 105.20 [e] [1]). In making WhaW deWerminaWion,a YarieW\ of facWors and circXmsWances ma\ be releYanW inclXding, bXW noW limiWed Wo, Whe e[WenWWo Zhich Whe person challenging Whe assessmenW paid liYing e[penses, sXpplied fXrniWXre in WhedZelling, had a ke\, had free and conWinXoXs access Wo Whe dZelling, receiYed YisiWors Where,kepW cloWhing and oWher personal belongings Where, Xsed Whe premises for conYenienW access Woand from a place of emplo\menW, and mainWained Welephone and XWiliW\ serYices Where in his orher name, as Zell as ZheWher Whe premises Zere sXiWable for \ear-roXnd Xse (Vee e.g. MaWWeU ofSchibXk Y NeZ YoUk SWaWe Ta[ ASSealV TUib., 289 AD2d 718, 719-720 [2001], lY diVmiVVed 98NY2d 720 [2002]; MaWWeU of EYanV Y Ta[ ASSealV TUib. of SWaWe of N.Y., 199 AD2d 840, 842[1993]; MaWWeU of SmiWh Y SWaWe Ta[ Commn., 68 AD2d 993, 994 [1979]). PeWiWioner had WhebXrden of proYing WhaW Whe deficienc\ assessmenW Zas improper, and credibiliW\deWerminaWions are ZiWhin Whe proYince of Whe Wa[ing aXWhoriW\ (Vee MaWWeU of SXbXUbanReVWoUaWion Co. Y Ta[ ASSealV TUib. of SWaWe of N.Y., 299 AD2d 751, 752 [2002]). So long asWhe TribXnal’s deWerminaWion is sXpporWed b\ sXbsWanWial eYidence, Ze cannoW sXbsWiWXWe oXrjXdgmenW for WhaW of Whe TribXnal (Vee e.g. MaWWeU of KoUnblXm Y Ta[ ASSealV TUib. of SWaWe ofN.Y., 194 AD2d 882, 883 [1993]; MaWWeU of SmiWh Y SWaWe Ta[ Commn., 68 AD2d aW 994).PeWiWioner WesWified WhaW he pXrchased Whe SWaWen Island properW\, Zhich Zas mXch closerWo Zhere he Zorked Whan his NeZ Jerse\ home, as a place for his parenWs Wo liYe and as aninYesWmenW. He sWaWed WhaW his parenWs liYed in Whe firsW-floor aparWmenW and WhaW Whe\ ZeredependenW Xpon him for sXpporW. He acknoZledged WhaW, dXring Whe releYanW \ears, he Zas aregisWered YoWer in NeZ York. SignificanWl\, Whe TribXnal deWermined WhaW peWiWioner, inaddiWion Wo oZning Whe bXilding, mainWained a Welephone and Whe XWiliWies in his oZn name aWWhe aparWmenW, paid Whose bills as Zell as all oWher e[penses for Whe aparWmenW, reWainedXnfeWWered access Wo Whe aparWmenW, occasionall\ slepW aW Whe aparWmenW, failed Wo esWablish WhaWhe kepW Whe aparWmenW e[clXsiYel\ for his parenWs, and did noW proYe WhaW he held Whe properW\solel\ for inYesWmenW pXrposes. These facWXal findings b\ Whe TribXnal, some of Zhich ZeresWrongl\ dispXWed b\ peWiWioner, are noneWheless sXpporWed b\ sXbsWanWial eYidence in Wherecord, and sXch facWs are sXfficienW Wo sXpporW Whe TribXnal’s deWerminaWion WhaW peWiWionermainWained a permanenW place of abode in NeZ York as WhaW Werm has been consWrXed andapplied Xnder Whe applicable sWaWXWe (Vee Ta[ LaZ † 605 [b] [1] [B]; Vee e.g. MaWWeU of El-
TeUVli Y CommiVVioneU of Ta[aWion & Fin., 14 AD3d 808, 810 [2005]; MaWWeU of SchibXk YNeZ YoUk SWaWe Ta[ ASSealV TUib., 289 AD2d aW 719-720; MaWWeU of EYanV Y Ta[ ASSealV TUib.of SWaWe of N.Y., 199 AD2d aW 842; MaWWeU of SmiWh Y SWaWe Ta[ Commn., 68 AD2d aW 994).EYen WhoXgh a conWrar\ conclXsion ZoXld haYe been reasonable based Xpon Whe eYidencepresenWed, Ze are consWrained Wo confirm, since oXr reYieZ is limiWed and Whe TribXnal’sdeWerminaWion is ampl\ sXpporWed b\ Whe record (Vee e.g. MaWWeU of KoUnblXm Y Ta[ ASSealVTUib. of SWaWe of N.Y., 194 AD2d aW 883).The remaining argXmenWs haYe been considered and foXnd XnaYailing.PeWers, P.J., and Rose, J., concXr.Malone Jr., J. (dissenWing). As sWaWed b\ Whe majoriW\, Whe issXe disWills Wo ZheWherpeWiWioner “mainWained a permanenW place of abode” pXrsXanW Wo Ta[ LaZ † 605 in order Worender him a sWaWXWor\ residenW. SignificanWl\, Whe pXrpose behind Whe sWaWXWor\ residenceproYision is Wo Wa[ Whose Zho “reall\ and [for] all inWenWs and pXrposes [are] residenWs of WhesWaWe” (MaWWeU of Tamagni Y Ta[ ASSealV TUib. of SWaWe of N.Y., 91 NY2d 530, 535 [1998], ceUWdenied 525 US 931 [1998] [inWernal qXoWaWion marks and ciWaWion omiWWed]). To WhaW end, “[a]permanenW place of abode means a dZelling place of a permanenW naWXre mainWained b\ WheWa[pa\er, ZheWher or noW oZned b\ sXch Wa[pa\er” (20 NYCRR 105.20 [e] [1]). “PermanenWl\mainWained” is defined as “doing ZhaWeYer is necessar\ Wo conWinXe one’V liYing aUUangemenWVin a parWicXlar dZelling place” (MaWWeU of El-TeUVli Y CommiVVioneU of Ta[aWion & Fin., 14AD3d 808, 810 [2005] [inWernal qXoWaWion marks and ciWaWion omiWWed; emphasis added]).MainWaining a dZelling does noW necessaril\ eqXaWe Wo liYing or residing in sXch dZelling.Here, Whe record clearl\ esWablishes WhaW peWiWioner pXrchased Whe properW\ locaWed in WheBoroXgh of SWaWen Island as boWh a place for his parenWs Wo liYe and as an inYesWmenW.PeWiWioner’s parenWs, Zho liYe in Whe firsW-floor aparWmenW, are 100% dependenW Xpon him forsXpporW, and peWiWioner pa\s all of Whe e[penses for Wheir aparWmenW. While peWiWioneroccasionall\ sWa\ed oYernighW in Whe aparWmenW, he did so onl\ aW Whe reqXesW of his parenWsZhen his faWher needed help dXe Wo a medical condiWion. There Zas no bed for peWiWioner Zhenhe sWa\ed Where, reqXiring him Wo sleep on Whe coXch, nor did he leaYe personal iWems Where. E-Z Pass records sXpporW Whe infreqXenc\ of peWiWioner’s oYernighW sWa\s in NeZ York. As for WheoWher aparWmenWs in Whe bXilding, docXmenWar\ eYidence esWablishes WhaW, e[cepW for a shorW
period of Wime, Whose aparWmenWs Zere renWed, and peWiWioner claimed Whe renWal income on hisfiled Wa[ reWXrns.The circXmsWances herein differ from Whose cases ciWed b\ Whe majoriW\ in WhaW peWiWionerdid noW change his residence from NeZ York Wo elseZhere; raWher, peWiWioner has liYed in NeZJerse\ since 1994.[FN*] In addiWion, alWhoXgh Whe SWaWen Island residence Zas close Wo hisZork place, so Zas his NeZ Jerse\ home, Zhich peWiWioner WesWified Zas appro[imaWel\ a halfhoXr commXWe²hardl\ Wa[ing b\ an\ sWandard. FXrWhermore, as noWed in Whe iniWial decisionof respondenW Ta[ Appeals TribXnal, Whis conclXsion is sXpporWed b\ Whe facW WhaW, afWer sellinghis NeZ Jerse\ home in 2003, peWiWioner liYed ZiWh his Xncle in NeZ Jerse\ Zhile he bXilW anaddiWional basemenW aparWmenW for himself aW Whe SWaWen Island dZelling before he commencedliYing Where afWer Whe \ears releYanW in Whis case. The mere facW WhaW peWiWioner kepW Whe ke\s WoWhe oWher aparWmenW XniWs in Whe dZelling and lisWed WhaW address as Whe address Zhere WenanWnoWices shoXld be senW does noW reqXire a differenW resXlW.Considering Whe pXrpose of Whe sWaWXWor\ residence proYision and mindfXl WhaW Ze neednoW defer Wo Whe agenc\’s deWerminaWion becaXse Whe sWaWXWor\ langXage is neiWher special norWechnical (Vee MaWWeU of EYanV Y Ta[ ASSealV TUib. of SWaWe of N.Y., 199 AD2d 840, 841[1993]), Ze find WhaW peWiWioner demonsWraWed b\ clear and conYincing eYidence WhaW, dXringWhe releYanW \ears, he did noW liYe in Whe dZelling nor did he haYe an\ personal residenWialinWeresW in WhaW SWaWen Island properW\ (comSaUe id.; MaWWeU of El-TeUVli Y CommiVVioneU ofTa[aWion & Fin., 14 AD3d aW 810; MaWWeU of SchibXk Y NeZ YoUk SWaWe Ta[ ASSealV TUib., 289AD2d 718, 719-720 [2001], lY diVmiVVed 98 NY2d 720 [2002]; PeoSle e[ Uel. Mackall YBaWeV, 278 App DiY 724, 725 [1951]). Considering all of Whe releYanW facWs, Ze find WhaW WheTribXnal’s deWerminaWion WhaW [*3]peWiWioner mainWained a permanenW place of abode ZiWhin Whemeaning of Ta[ LaZ † 605 Wo be irraWional and Xnreasonable, and Whe income Wa[ deficienc\assessmenW Zas improper. We ZoXld Wherefore annXl Whe deWerminaWion and granW Whe peWiWion.Garr\, J., concXrs. AdjXdged WhaW Whe deWerminaWion is confirmed, ZiWhoXW cosWs, andpeWiWion dismissed.FooWnoWeVFooWnoWe *: PeWiWioner filed NeZ Jerse\ income Wa[ reWXrns for Whe releYanW \ears.
Matter of Gaied v New York State Tax Appeals Trib.2014 NY Slip Op 01101 [22 NY3d 592]FebUXaU\ 18, 2014PigoWW, J.CoXUW of AppealVPXbliVhed b\ NeZ YoUk SWaWe LaZ RepoUWing BXUeaX pXUVXanW Wo JXdiciaU\ LaZ † 431.AV coUUecWed WhUoXgh WedneVda\, ApUil 16, 2014[*1]In the Matter of John Gaied, Appellant,vNew York State Tax Appeals Tribunal et al., Respondents.AUgXed JanXaU\ 16, 2014; decided FebUXaU\ 18, 2014MaWWeU Rf GaLed Y NeZ YRUN SWaWe Ta[ ASSeaOV TULb., 101 AD3d 1492, UeYeUVed.^**22 NY3d aW 594` OPINION OF THE COURTPigoWW, J.On WhiV appeal, Ze aUe aVked Wo conVideU NeZ YoUk’V “VWaWXWoU\ UeVidenW” WeVW (Ta[ LaZ †605 [b] [1] [B]) and, moUe Vpecificall\, Whe VWandaUd Wo be applied Zhen deWeUmining ZheWheUa peUVon “mainWainV a peUmanenW place of abode” in NeZ YoUk. PeWiWioneU John Gaied[*2]conWendV WhaW Whe qXeVWion VhoXld WXUn on ZheWheU he mainWained liYing aUUangemenWV foUKLPVeOf Wo UeVide aW Whe dZelling. We agUee ZiWh peWiWioneU and hold WhaW in oUdeU foU anindiYidXal Wo qXalif\ aV a VWaWXWoU\ UeVidenW, WheUe mXVW be Vome baViV Wo conclXde WhaW WhedZelling ZaV XWili]ed aV Whe Wa[pa\eU’V UeVidence.DXUing Whe UeleYanW Wime peUiod, peWiWioneU ZaV domiciled in NeZ JeUVe\. He oZned anaXWomoWiYe VeUYice and UepaiU bXVineVV on SWaWen IVland, NeZ YoUk and commXWed dail\ WoZoUk, a diVWance of aboXW 28 mileV.In NoYembeU 1999, he pXUchaVed a mXlWifamil\ apaUWmenW bXilding on SWaWen IVland,locaWed in Whe Vame neighboUhood aV hiV bXVineVV. PeWiWioneU WeVWified WhaW hiV moWiYaWion foU
acqXiUing Whe bXilding ZaV WZo-fold: aV a place foU hiV eldeUl\ paUenWV Wo liYe and aV aninYeVWmenW pUopeUW\.SWaUWing in 1999, peWiWioneU’V paUenWV liYed in a fiUVW-flooU apaUWmenW and Uelied onpeWiWioneU foU WheiU VXppoUW. PeWiWioneU claimed Whem aV dependenWV on hiV fedeUal, NeZ JeUVe\,and NeZ YoUk Wa[ UeWXUnV. He paid Whe elecWUic and gaV billV foU Whe apaUWmenW, and mainWaineda Welephone nXmbeU foU Whe apaUWmenW in hiV name. HoZeYeU, he inViVWV WhaW he neYeU liYed aWWhe apaUWmenW and did noW keep an\ cloWhing oU oWheU peUVonal effecWV WheUe; noU did he haYeVleeping accommodaWionV aW Whe apaUWmenW. While he had ke\V Wo Whe apaUWmenW, he conWendVWhaW he did noW haYe XnfeWWeUed acceVV. He VWa\ed aW Whe apaUWmenW onl\ on occaVion, doing VoaW hiV paUenWV’ UeqXeVW Wo aWWend Wo WheiU medical needV. On WhoVe occaVionV, he ZoXld Vleep ona coXch.PeWiWioneU leaVed Whe oWheU WZo apaUWmenWV in Whe bXilding Wo WenanWV. DXUing Whe \eaUV inqXeVWion, 2001 WhUoXgh 2003, he^**22 NY3d aW 595` filed a fedeUal SchedXle E, ZhichUepoUWed income and e[penVeV fUom UenWal Ueal eVWaWe aVVociaWed ZiWh Whe pUopeUW\. He did noW,hoZeYeU, pUodXce UecoUdV Wo VXbVWanWiaWe Whe UenWal income oU e[penVeV UepoUWed. NeZ YoUkCiW\ YoWeU UegiVWUaWion UecoUdV indicaWe WhaW peWiWioneU YoWed in geneUal elecWionV in NeZ YoUkin 2000.In DecembeU 2003, peWiWioneU Vold hiV NeZ JeUVe\ UeVidence in oUdeU Wo VaWiVf\ a laUge2002 fedeUal Wa[ obligaWion. He placed hiV belongingV in VWoUage and VWa\ed ZiWh an Xncle inNeZ JeUVe\ Zhile UenoYaWing Whe boileU Uoom aW Whe SWaWen IVland pUopeUW\ Wo make anaddiWional apaUWmenW, ZheUe he began UeViding in 2004, afWeU Whe Wa[ \eaUV aW iVVXe.FoU each of Whe Wa[ \eaUV in qXeVWion, peWiWioneU filed nonUeVidenW income Wa[ UeWXUnV inNeZ YoUk. AfWeU an aXdiW, Whe DepaUWmenW of Ta[aWion and Finance iVVXed a NoWice ofDeficienc\ indicaWing WhaW he oZed an addiWional $253,062 in NeZ YoUk SWaWe and CiW\income Wa[eV, plXV inWeUeVW. The DepaUWmenW deWeUmined WhaW he ZaV a “VWaWXWoU\ UeVidenW” ofNeZ YoUk ZiWhin Whe meaning of Ta[ LaZ † 605 (b) (1) (B) becaXVe he VpenW oYeU 183 da\V inNeZ YoUk CiW\ and mainWained a “peUmanenW place of abode” aW Whe SWaWen IVland pUopeUW\dXUing WhoVe \eaUV.PeWiWioneU VoXghW a UedeWeUminaWion of Whe deficienc\, conceding WhaW he ZaV in NeZYoUk CiW\ moUe Whan 183 da\V dXUing each \eaU aW iVVXe bXW challenging Whe deWeUminaWion
[*3]WhaW he mainWained a “peUmanenW place of abode” aW Whe SWaWen IVland pUopeUW\. AfWeU aheaUing, an AdminiVWUaWiYe LaZ JXdge (ALJ) iVVXed a deWeUminaWion VXVWaining Whe NoWice(2009 WL 2491342, 2009 NY Ta[ LEXIS 86 [NY SW DiY of Ta[ AppealV DTA No. 821721,AXg. 6, 2009]) and WheUeafWeU, peWiWioneU filed an e[cepWion.The Ta[ AppealV TUibXnal iniWiall\ UeYeUVed Whe ALJ’V deWeUminaWion on Whe gUoXnd WhaWpeWiWioneU did “noW haYe liYing qXaUWeUV aW hiV paUenWV’ apaUWmenW” and, WheUefoUe, he did noWmainWain a peUmanenW place of abode (2010 WL 2801871, *8, 2010 NY Ta[ LEXIS 117, *23,aYailable aW hWWp://ZZZ.dWa.n\.goY/pdf/aUchiYe/DeciVionV/821727.dec.pdf aW 14 [NY SW Ta[AppealV TUib DTA No. 821727, JXl\ 8, 2010]).The DepaUWmenW moYed foU UeaUgXmenW, conWending WhaW Whe TUibXnal’V deciVion failed WoWake inWo accoXnW pUecedenW WhaW, in oUdeU Wo qXalif\ aV a VWaWXWoU\ UeVidenW XndeU Whe Ta[ LaZ,a^**22 NY3d aW 596` Wa[pa\eU need noW acWXall\ dZell in Whe peUmanenW place of abode, bXWneed onl\ mainWain iW. PeWiWioneU oppoVed Whe moWion.On UeaUgXmenW, Whe TUibXnal, ZiWh one membeU diVVenWing, gUanWed Whe DepaUWmenW’VmoWion, affiUmed Whe ALJ’V deciVion and VXVWained Whe deficienc\ (NY SW Ta[ AppealV TUibDTA No. 821727, JXne 16, 2011, aYailable aWhWWp://ZZZ.dWa.n\.goY/pdf/aUchiYe/DeciVionV/821727.2.dec.pdf). The TUibXnal VWaWed WhaW iWViniWial deciVion ZaV “an impUopeU depaUWXUe fUom Whe langXage of Whe VWaWXWe, UegXlaWionV, andconWUolling pUecedenW” and conclXded WhaW “ZheUe a Wa[pa\eU haV a pUopeUW\ UighW Wo WheVXbjecW pUemiVeV, iW iV neiWheU neceVVaU\ noU appUopUiaWe Wo look be\ond Whe ph\Vical aVpecWV ofWhe dZelling place Wo inqXiUe inWo Whe Wa[pa\eU’V VXbjecWiYe XVe of Whe pUemiVeV” (Ld. aW 15-16).The TUibXnal UejecWed peWiWioneU’V aUgXmenW WhaW Whe pUemiVeV mXVW be mainWained foU hiVpeUVonal XVe, finding WhaW WheUe iV “no UeqXiUemenW WhaW Whe peWiWioneU acWXall\ dZell in Wheabode, bXW Vimpl\ WhaW he mainWain iW” (Ld. aW 19). The TUibXnal fXUWheU foXnd WhaW peWiWioneUhad noW eVWabliVhed WhaW Whe pUopeUW\ ZaV mainWained e[clXViYel\ foU hiV paUenWV’ XVe. IW foXndWhaW peWiWioneU VWa\ed oYeUnighW on occaVion Wo caUe foU hiV faWheU, liVWed Whe addUeVV XndeU hiVname foU Whe XWiliW\ and Welephone billV, liVWed Whe addUeVV aV hiV on Whe oWheU apaUWmenW leaVeV,and had XnfeWWeUed acceVV Wo Whe apaUWmenW (UejecWing, aV did Whe ALJ, peWiWioneU’V WeVWimon\WhaW he did noW haYe XnfeWWeUed acceVV).The diVVenW ZoXld haYe affiUmed Whe TUibXnal’V oUiginal deciVion in peWiWioneU’V faYoU. HenoWed WhaW Whe TUibXnal conVWUXed Whe VWaWXWe in iWV oUiginal deciVion “in a pUacWical manneU,
geneUall\ UefeUUing Wo an indiYidXal doing ZhaWeYeU iV neceVVaU\ Wo conWinXe one’V liYingaUUangemenWV in a paUWicXlaU dZelling place” (Ld. aW 20).PeWiWioneU bUoXghW WhiV CPLR aUWicle 78 pUoceeding challenging Whe TUibXnal’V VeconddeWeUminaWion. The AppellaWe DiYiVion, ZiWh WZo JXVWiceV diVVenWing, confiUmed WhedeWeUminaWion, Uecogni]ing WhaW alWhoXgh a “conWUaU\ conclXVion ZoXld haYe been UeaVonablebaVed Xpon Whe eYidence pUeVenWed,” iW ZaV neYeUWheleVV “conVWUained Wo confiUm, Vince [WhecoXUW’V] UeYieZ iV limiWed and Whe TUibXnal’V deWeUminaWion [ZaV] ampl\ VXppoUWed b\ WheUecoUd” (101 AD3d 1492, 1494 [3d DepW 2012]).The diVVenW focXVed on Whe legiVlaWiYe inWenW of Whe VWaWXWoU\ UeVidence UXleV and noWedWhaW Whe paUamoXnW inqXiU\ in deWeUmining ZheWheU a Wa[pa\eU iV mainWaining apeUmanenW^**22 NY3d aW 597` place of abode in NeZ YoUk VhoXld be ZheWheU a Wa[pa\eUmainWainV “liYing aUUangemenWV” in a paUWicXlaU dZelling place (Ld. aW 1495). Appl\ing WhiVanal\ViV, Whe diVVenW ZoXld haYe foXnd WhaW [*4]peWiWioneU did noW liYe in Whe dZelling oU haYean\ peUVonal UeVidenWial inWeUeVW WheUe, and Whe TUibXnal’V deciVion Wo hold him aV a UeVidenWZaV “iUUaWional and XnUeaVonable” (Ld. aW 1496).PeWiWioneU appealed fUom Whe AppellaWe DiYiVion’V oUdeU, pXUVXanW Wo CPLR 5601 (a).Ta[ LaZ † 601 and AdminiVWUaWiYe Code of Whe CiW\ of NeZ YoUk † 11-1701 impoVe,UeVpecWiYel\, NeZ YoUk SWaWe and NeZ YoUk CiW\ peUVonal income Wa[ on VWaWe and ciW\”UeVidenW indiYidXalV.” An indiYidXal ma\ be Wa[ed aV a “UeVidenW” in one of WZo Za\V, WhefiUVW one being Whe obYioXV: WhaW he oU Vhe iV domiciled in NeZ YoUk, i.e. Whe Wa[pa\eU’VpeUmanenW and pUimaU\ home iV locaWed in NeZ YoUk (Vee Ta[ LaZ † 605 [b] [1] [A]).The alWeUnaWiYe WeVW iV foXnd in Ta[ LaZ † 605 (b) (1) (B), Zhich Wa[eV a “VWaWXWoU\UeVidenW” oU Vomeone “Zho iV noW domiciled in WhiV VWaWe bXW mainWainV a peUmanenW place ofabode in WhiV VWaWe and VpendV in Whe aggUegaWe moUe Whan [183] da\V of Whe Wa[able \eaU in WhiVVWaWe.”IW iV Whe Vecond WeVW WhaW iV aW iVVXe heUe. PeWiWioneU concedeV WhaW he ZaV in NeZ YoUkCiW\ moUe Whan 183 da\V dXUing each of Whe \eaUV aW iVVXe. ThXV, ZheWheU peWiWioneU iV aVWaWXWoU\ UeVidenW dependV on ZheWheU he mainWained a peUmanenW place of abode in NeZYoUk.
In MaWWeU Rf TaPagQL Y Ta[ ASSeaOV TULb. Rf SWaWe Rf N.Y. (91 NY2d 530 [1998]), WhiVCoXUW e[amined Whe legiVlaWiYe hiVWoU\ of Whe Wa[ VWaWXWe, and noWed WhaW WheUe had been”VeYeUal caVeV of mXlWimillionaiUeV Zho acWXall\ mainWain homeV in NeZ YoUk and Vpend WenmonWhV of eYeU\ \eaU in WhoVe homeV . . . bXW . . . claim Wo be nonUeVidenWV” (91 NY2d aW 535,qXoWing Mem of Income Ta[ BXUeaX, Bill JackeW, L 1922, ch 425). We e[plained WhaW WheVWaWXWoU\ UeVidence pUoYiVion fXlfilV Whe VignificanW fXncWion of Wa[ing indiYidXalV Zho aUe”Ueall\ and [foU] all inWenWV and pXUpoVeV . . . UeVidenWV of Whe VWaWe” bXW “haYe mainWained aYoWing UeVidence elVeZheUe and inViVW on pa\ing Wa[eV Wo XV aV nonUeVidenWV” (Ld.). “In VhoUW,Whe VWaWXWe iV inWended Wo diVcoXUage Wa[ eYaVion b\ NeZ YoUk UeVidenWV” (91 NY2d aW 535).The Ta[ LaZ doeV noW define “peUmanenW place of abode,” bXW Whe UegXlaWionV define iW aV”a dZelling place of a peUmanenW naWXUe mainWained b\ Whe Wa[pa\eU, ZheWheU oU noWoZned^**22 NY3d aW 598` b\ VXch Wa[pa\eU, [Zhich] Zill geneUall\ inclXde a dZelling placeoZned oU leaVed b\ VXch Wa[pa\eU’V VpoXVe” (20 NYCRR 105.20 [e] [1]). The UegXlaWionVfXUWheU pUoYide WhaW, b\ Za\ of e[ample, “a meUe camp oU coWWage, Zhich iV VXiWable and XVedonl\ foU YacaWionV, iV noW a peUmanenW place of abode” (Ld.).The Ta[ TUibXnal haV inWeUpUeWed “mainWainV a peUmanenW place of abode” Wo mean WhaW aWa[pa\eU need noW “UeVide” in Whe dZelling, bXW onl\ mainWain iW, Wo qXalif\ aV a “VWaWXWoU\UeVidenW” XndeU Ta[ LaZ † 605 (b) (1) (B). OXU UeYieZ iV limiWed Wo ZheWheU WhaW inWeUpUeWaWioncompoUWV ZiWh Whe meaning and inWenW of Whe VWaWXWeV inYolYed (MaWWeU Rf SLePeQV CRUS. Y Ta[ASSeaOV TULb., 89 NY2d 1020, 1022 [1997]). We conclXde WheUe iV no UaWional baViV foU WhaWinWeUpUeWaWion. NoWabl\, noZheUe in Whe VWaWXWe doeV iW pUoYide an\Whing oWheU WhanWhe[*5]”peUmanenW place of abode” mXVW UelaWe Wo Whe Wa[pa\eU. The legiVlaWiYe hiVWoU\ of WheVWaWXWe, Wo pUeYenW Wa[ eYaVion b\ NeZ YoUk UeVLdeQWV, aV Zell aV Whe UegXlaWionV, VXppoUWV WheYieZ WhaW in oUdeU foU a Wa[pa\eU Wo haYe mainWained a peUmanenW place of abode in NeZ YoUk,Whe Wa[pa\eU mXVW, himVelf, haYe a UeVidenWial inWeUeVW in Whe pUopeUW\.AccoUdingl\, Whe jXdgmenW of Whe AppellaWe DiYiVion VhoXld be UeYeUVed, ZiWh coVWV, andWhe maWWeU UemiWWed Wo WhaW coXUW ZiWh diUecWionV Wo Uemand Wo UeVpondenW NeZ YoUk SWaWe Ta[AppealV TUibXnal foU fXUWheU pUoceedingV in accoUdance ZiWh WhiV opinion.Chief JXdge Lippman and JXdgeV GUaffeo, Read, SmiWh, RiYeUa and AbdXV-SalaamconcXU.
JXdgmenW UeYeUVed, ZiWh coVWV, and maWWeU UemiWWed Wo Whe AppellaWe DiYiVion, ThiUdDepaUWmenW, ZiWh diUecWionV Wo Uemand Wo UeVpondenW NeZ YoUk SWaWe Ta[ AppealV TUibXnalfoU fXUWheU pUoceedingV in accoUdance ZiWh Whe opinion heUein.

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