As the poet Edgar Guest tells us, “It takes a heap o’ livin’ just to make a house a home,” or, in a case just decided by the New York Court of Appeals, to at least make it a “permanent place of abode.”

In a unanimous decision reversing a split decision by the Appellate Division, which had affirmed a split decision by the New York State Tax Appeals Tribunal, New York’s Court of Appeals (its highest court) ruled in favor of the taxpayer. It held that John Gaied, a New Jersey resident, was not a statutory New York resident merely due to his ownership of a multifamily dwelling on Staten Island, N.Y., where he also owned an automotive service and repair business.

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