Tax Counsel in Significant State Residency Case John Gaied v. New York State Tax Appeals Tribunal
Hodgson Russ attorneys represented the victorious taxpayer in a highly anticipated decision in a tax residency case before the New York Court of Appeals in February 2014. In John Gaied v. New York State Tax Appeals Tribunal, the court agreed with the position advocated by Hodgson Russ on behalf of Mr. Gaied and established a new rule for determining when individuals domiciled outside of New York may still be taxed in New York as "statutory residents." This was the first case in several decades to prompt New York's highest court examined the scope and extent of New York's residency rules. The case has been widely cited in the press, including the Wall Street Journal and Law360.