Legal Opinion
Huckaby v. New York State Division of Tax Appeals
New York Court of Appeals
Decided March 29, 2005PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Read, J.
This appeal revisits New York’s “convenience of the employer” test, which provides that when a nonresident is employed by a New York employer, income derived from work in another state is taxable by New York unless performed out of state for the necessity of the employer. Here, the taxpayer, a Tennessee resident who works for a New York employer, contends that the convenience test violates the statute that it implements as well as the Due Process and Equal Protection Clauses of the Fourteenth Amendment to the United States Constitution. We disagree, and uphold the…
2Cases cited20 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
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3Cited by7 opinions
- Benham v. eCommission Solutions, LLCAppellate Division of the Supreme Court of the State of New York · 2014
- Gangemi v. City of New YorkNew York Supreme Court · 2006
- Caprio v. New York State Department of Taxation & FinanceNew York Supreme Court · 2012
- Matter of International Business Machs. Corp. & Combined Affiliates v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2023
- Benham v. eCommission Solutions, LLCAppellate Division of the Supreme Court of the State of New York · 2014
2 more not listed; retrieve them via the Exa API.