ALJ Says Billionaire Spent Only 183 Days in NYC, So Not Subject to NYC Tax

A New York state administrative law judge has ruled that billionaire former hedge fund manager Julian H. Robertson Jr. spent only 183 days in New York City in 2000,  As a result, the ALJ ruled that Robertson was not a New York City resident because he spent at least half of the year outside elsewhere and thus was not liable for $47.7 million in New York City income taxes and interest for that year.

• Matter of Robertson, No. 822004 (N.Y. Tax Appeals Tribunal, ALJ Dennis M. Galliher) (Oct. 15, 2009)
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