Ruth Mason

Dual Residents: A Sur-Reply to Zelinsky

PUBLISHER
Tax Notes
DATE
2018
 

Abstract

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).
 

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