A recent decision by the New York State Tax Appeals Tribunal,1 reversing its own decision in the same matter, serves as a warning to non-residents who purchase homes in New York for their parents who are in poor health. John Gaied lived in New Jersey, bought a house in Staten Island for his ailing parents, and was found to be liable for New York State and New York City income tax in the amount of $253,062.
Fact Pattern
Mr. Gaied owned two automotive service stations in Staten Island. The stations were open 24 hours a day and required him to work long hours. He lived in Old Bridge, N.J. He was physically present in Staten Island more than 183 days a year.
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