The value of testimony was on full display in Matter of Robertson (TAT September 23, 2010). The case is significant both for the amount of money at issue and the length of the decision. The sole question was whether the taxpayers were NYC residents for the 2000 tax year and the case came down to an analysis of four days. Ultimately, the taxpayers’ success in this case came down to their convincing testimony regarding such issues as whether Mrs. Robertson would have preferred not to have her husband “in her hair” as she packed for a trip. This case is also significant for the weight given to a contemporaneous diary, which was supported by the taxpayers’ testimony.
Permanent Place of Abode - A permanent place of abode is a “dwelling place permanently maintained by the taxpayer, whether or not owned by him, and will generally include a dwelling place owned or leased by his or her spouse.” The regulations provide that a dwelling must be maintained for “substantially all of the taxable year” in order to be considered a permanent place of abode for statutory residence purposes. 20 NYCRR §102.20(e). However, a taxpayer need not dwell in the abode in order for the taxpayer to “maintain” it. Matter of Holt (TAT July 17, 2008).