Dual Residents: A Sur-Reply to Zelinsky

Date

2018

SSRN Website

In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.

Citation

Ruth Mason, Dual Residents: A Sur-Reply to Zelinsky, 158 Tax Notes 269–272 (2018).

UVA Law Faculty Affiliations

Ruth Mason

Public Policy and Regulation

John W. Glynn Jr. Law & Business Program

Center for International & Comparative Law

Virginia Center for Tax Law

Center for Public Law and Political Economy

LawTech Center

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