A New York State Administrative Law Judge has held that an individual who retired as chief financial officer of a multinational consumer products company headquartered in New York City in order to immediately move to Paris to be with his wife, a French domiciliary, was no longer a New York City domiciliary. The ALJ based his decision largely on the individual’s “credible” and “unequivocal” testimony that he thereafter considered Paris to be his home. The retention of a New York City apartment, and the fact that the individual continued to spend considerable time in New York City, much of which was for medical treatment, did not negate his clear intent. Matter of Stephen C. Patrick, et al., DTA Nos. 826838 and 826839 (N.Y.S. Div. of Tax App., June 15, 2017).
Read a copy of the decision.