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.
Knoll, Michael S. and Mason, Ruth, "Dual Residents: A Sur-Reply to Zelinsky" (2018). Faculty Scholarship at Penn Law. 1961.
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