Bostwick : Determination Dta No
STATE OF NEW YORK DIVISION OF TAX APPEALS ________________________________________________ In the Matter of the Petition : of : TANTIVY GUBELMANN BOSTWICK : DETERMINATION DTA NO. 820637 for Redetermination of a Deficiency or for Refund of New : York State and New York City Personal Income Taxes under Article 22 of the Tax Law and the New York City : Administrative Code for the Year 1999. ________________________________________________: Petitioner, Tantivy Gubelmann Bostwick, 71 East 77th Street, #9D, New York, New York 10021, filed a petition for redetermination of a deficiency or for refund of New York State and New York City personal income taxes under Article 22 of the Tax Law and the New York City Administrative Code for the year 1999. A hearing was held before Catherine M. Bennett, Administrative Law Judge, at the offices of the Division of Tax Appeals, 641 Lexington Avenue, New York, New York, on April 12, 2006 at 10:30 A.M., with all briefs to be submitted by October 16, 2006, which date began the six-month period for the issuance of this determination. Petitioner appeared by Roberts and Holland, LLP (Joseph Lipari, Esq., and Dennis Rimkunas, Esq., of counsel). The Division of Taxation appeared by Mark F. Volk, Esq. (Michele Milavec, Esq., of counsel). ISSUES I. Whether the Division of Taxation has shown that petitioner changed her domicile from New Jersey to New York State and City effective June 1, 1999, and remained domiciled in New York State and City until December 31, 1999. -2 II. Whether the Division of Taxation properly imposed penalties pursuant to Tax Law § 685(p).
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