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)
- National Business Review, Billionaire in NZ Battled to Avoid NY Taxes
- New York Law Journal, Billionaire Wins Bid to Avoid Paying New York City Income Taxes
- Wall Street Journal, In Tax Case, 4 Days Save Robertson $27 Million
