Tax Returns Not Conclusive Evidence

Landlord sued to evict tenants husband and wife for nonprimary residence. After conducting pretrial questioning and getting documents from tenants, landlord asked the court to rule in its favor without holding a trial. Landlord said that tenants filed New Jersey Income Tax returns for 1992 through 1996. Tenant husband claimed that he filed the New Jersey returns for tax reasons but that only his wife and children lived in New Jersey full-time. Tenant claimed that he only spent weekends at the New Jersey address. Tenant also submitted sworn statements from four people stating that tenant lived in the Bronx apartment. The court ruled against landlord. The court couldn't decide the case on the tax returns alone. Since there were conflicting statements as to tenant's primary residence, a trial was needed.

Rally Realty Co. v. Commerato: NYLJ, p. 26, col. 6 (4/15/98) (Civ. Ct. Bronx; Fiorella, J)