An individual's furnished apartment in New York City provided by her new employer for her exclusive temporary use constituted a permanent place of abode for New York statutory residency purposes. Matter of Leslie Mays, DTA No. 826546 (N.Y.S. Div. of Tax App., Oct. 6, 2016). According to a New York State Administrative Law Judge, the fact that the individual's occupancy was only intended to be temporary in nature, and that she did not own or lease the apartment, did not change this result. By occupying the apartment for four months of the year, and then occupying her own apartment for the remaining seven months of the year, the individual was found to have maintained a permanent place of abode in New York City for substantially all of the year. Since she was present in the City for more than 183 days, the ALJ held that she was taxable as a statutory resident.