Ruth Mason

New York’s Unconstitutional Tax Residence Rule

CO-AUTHORS Michael S. Knoll
PUBLISHER
State Tax Notes
DATE
2017
 

Abstract

In 1998 New York’s highest court upheld a dormant commerce clause challenge to the state’s statutory tax residence rule in Tamagni. This article argues that that case is no longer good law in light of the Supreme Court’s 2015 decision in Wynne because it is internally inconsistent and economically equivalent to a tariff.

Citation

Michael S. Knoll & Ruth Mason, New York’s Unconstitutional Tax Residence Rule, 85 State Tax Notes 707-716 (2017).
 

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