Argued April 30, 1997; Decided June 12, 1997 Appeal from Appellate Division of the Supreme Court, Third Judicial Department, Albany County Dennis C. Vacco, Attorney-General, Albany ( Patrick Barnett-Mulligan, Barbara G. Billet and Peter H. Schiff of counsel), for New York State Office of Mental Health and another, appellants. Stein Schonfeld, Garden City ( Robert L. Schonfeld, Seth P. Stein and Beth Pepper of counsel), for Rehabilitation Support Services, Inc., appellant. Vincent J. McArdle, Jr.
2012-12-27 In the Matter of John GAIED, Petitioner, v. NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents. Hodgson Russ, LLP, Albany (Timothy P. Noonan of counsel), for petitioner. Eric T. Schneiderman, Attorney General, Albany (Robert M. Goldfarb of counsel), for Commissioner of Taxation and Finance, respondent. LAHTINEN Hodgson Russ, LLP, Albany (Timothy P. Noonan of counsel), for petitioner. Eric T. Schneiderman, Attorney General, Albany (Robert M. Goldfarb of counsel), for Commissioner of
93909 January 13, 2005. Crew III, J. Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a notice of deficiency. Before: Mercure, J.P., Spain, Carpinello and Kane, JJ., concur. Petitioner operates several hot dog carts in New York City and, at least until some point in 1989, resided with his spouse in an apartment at 145 West 85th Street in Manhattan. In June 1989, petitioner purchased
Tax Law, § 605(b)(1) (a)General. An individual may be a resident of New York State for personal income tax purposes, and taxable as a resident, even though such individual would not be deemed a resident for other purposes. As used in this Subchapter, the term resident individual includes: (1) all persons domiciled in New York State, subject to the exceptions set forth in subdivision (b) of this section; and (2) any individual (other than an individual in active service in the Armed Forces of the