Tenant Claimed He Had No NYC Address on Tax Returns

(Decision submitted by Matthew Livits, Esq. of the Manhattan law firm of Smyth Law P.C., attorneys for the landlord.)

Landlord sued to evict rent-stabilized tenant for nonprimary residence. Landlord asked the court to rule on the case without trial, based on documentary evidence. The court initially ruled against landlord but ruled for landlord after reconsideration. The tenant stated on his New York State tax returns for 2015 and 2016 that he and his wife didn't have any living quarters in New York City. He also left blank any response to further questions on the tax forms asking how many months he lived in NYC during 2015 and 2016. On both of these tax forms, tenant listed an address in West Hempstead, N.Y., as his address. Tenant couldn't claim that the apartment was his primary residence since this claim was incompatible with the position he stated on his 2015 and 2016 tax returns. [Download PDF of decision here.]

Prospect Realty Group LLC v. Morris: Index No. L&T 069414/2017 (Civ. Ct. Kings; 8/9/18; Sikowitz, J) [2-pg. doc.]