State + Local Tax Insights: Winter 2018

Success Stories: Wins of 2017 and a Potentially Bright New Year

30 Jan 2018

This past year has been remarkable in many ways, and not just for its Twitter wars. We are happy to report that our clients had many wins in 2017 (both public record victories as well as non-public victories). In addition, we expect 2018 to be just as bright—if not brighter—creating a new round of success for our clients.

In New York, in a case that received a lot of press both within and without the tax world because of the love story described in the decision, a State Administrative Law Judge (“ALJ”) agreed that our client changed his domicile and, therefore, could not be taxed as a New York resident. Our client, a senior corporate executive who married his high school sweetheart after being apart for more than 40 years, had moved from New York to Paris upon retiring from his executive position to be with his new wife. The ALJ concluded that based upon an analysis of the facts, even though the former executive maintained an apartment in New York City, and continued to spend considerable time in the City, much of which was for medical treatment, he no longer intended New York to be his permanent home and, therefore, was not a New York domiciliary.

Read our newsletter to learn more about 2017 wins and a potentially bright outlook for 2018.



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