New York’s Unconstitutional Tax Residence Rule

Authors

Michael Knoll, University of Pennsylvania Carey Law SchoolFollow
Ruth Mason, University of Virginia School of Law

Document Type

Article

Publication Date

1-1-2017

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.

Keywords

Wynne, Tamagni, dormant commerce clause, internal consistency test, New York tax residence rule

Publication Title

State Tax Notes

Repository Citation

5 State Tax Notes 707 (2017)