Landlord sued to evict rent-stabilized tenant in 2013 for nonprimary residence. Landlord claimed that tenant failed to spend more than 183 days in the apartment in the prior year and that tenant actually lived at a Philadelphia address. Tenant claimed that he and his sister had inherited the Philadelphia house from his mother, that his sister now lived there, and that he had spent a year in Pennsylvania following his mother's death to wind up her estate.
The court ruled for landlord after a trial. Tenant moved to his mother's house one month before she died in July 2010. He filed 2010 income tax returns listing the Pennsylvania house as his address.
He stated in the return that he had lived in New York City for the first six months of 2010. Tenant filed an amended return in 2012 stating that the Pennsylvania house was his mailing address only.
Tenant received bank statements at the Pennsylvania house through January 2012, and the account showed transactions in and around Philadelphia through May 2013. Homeowners insurance forms were sent to tenant at the Pennsylvania house. Student loan documents sent to tenant at the apartment through mid 2010 were then sent to the Pennsylvania house until December 2012...