Home is where your taxes are paid.

Tenant prevailed in a holdover proceeding in which the issue was whether her primary residence was her city apartment or her upstate house. In 310 E. 23rd LLC v. Colvin, which was decided on June 7, 2007, the First Department found that tenant had a "substantial physical nexus" to the apartment, and determined that her house upstate is a second residence which she uses on weekends, holidays and vacations. The court noted, among other things, that tenant's state tax returns specify that tenant is a full-year resident of New York City, and show that she paid city tax on all her income, even though those same returns list the upstate residence as her home address.