Coast-to-Coast Tax Residency: New York & California Case Studies

Hodgson Russ Attorneys Daniel Kelly and Joseph Tantillo published “Coast-to-Coast Tax Residency: New York & California Case Studies” for The New York State Society of CPAs TaxStringer. Their piece, a second recent Tax Stringer article regarding New York and California residency issues, is titled “Coast-to-Coast Tax Residency: New York & California Case Studies.”  The “Case Studies” article builds on the New York and California tax residency rules and issues highlighted in Dan and Joe’s August 2025 article by analyzing select California and New York tax residency decisions.  The “Case Studies” offer practical insights and demonstrate how each state’s tax residency rules can be applied during audits and appeals. 

Read the full article below.