Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
Many Massachusetts residents have recently considered taking, or have undertaken, steps to relocate from Massachusetts to jurisdictions with lower or no state income taxes, especially in light of the recently enacted 2023...more
Florida is a great state for New Jersey and Pennsylvania residents to escape to during the winter months. Florida has more than 800 miles of treasured and beautiful beaches to enjoy and the average temperature in January is...more
As clients reach retirement age, many often consider a change in their domicile as part of their retirement plan. Aside from the warmer winters, Florida is a popular state for change of domicile because it has no income tax...more
Residency rules haven’t changed. Now a bill lets exiles keep their Minnesota professional advisers. As a Minnesota tax lawyer for nearly 30 years, I read with interest the Star Tribune article April 16 (“Avoiding state tax...more
The New York Court of Appeals reversed the decision of the Appellate Division of the New York Supreme Court and held that in order for an individual to have a “permanent place of abode” in New York for purposes of determining...more