New York’s Unconstitutional Tax Residence Rule

Ruth Mason; ;

New York’s Unconstitutional Tax Residence Rule

Ruth Mason

CO-AUTHORS Michael S. Knoll

PUBLISHER

State Tax Notes

DATE

2017

SSRN

UVA Law Faculty Affiliations

Ruth Mason

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.

SSRN

Citation

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

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Scholarship

New York’s Unconstitutional Tax Residence Rule

UVA Law Faculty Affiliations

Abstract

Citation

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