Document Type

Article

Publication Date

1-15-2018

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.

Publication Citation

State Tax Notes, January 15, 2018, p. 269

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