Legal Opinion
Zelinsky v. Tax Appeals Tribunal
New York Court of Appeals
Decided November 24, 2003PublishedCited by 20 opinions
POINTS OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
Chief Judge Kaye.
The taxpayer, a professor at Cardozo School of Law in New York City, contends that New York State may not constitutionally tax the entirety of his income because he performed some of his work at his home in Connecticut. We disagree and uphold the challenged tax.
I
During the academic semesters in 1994 and 1995, petitioner-taxpayer commuted to New York three days each work week to teach his classes and meet with students. On the other two days, he stayed at home, where he prepared examinations, wrote student recommendations, and conducted scholarly research…
2Cases cited18 opinions
- 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
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- General Motors Corp. v. TracySupreme Court of the United States · 1997
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Allen v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2016
- Lehman Bros. Bank, FSB v. State Bank CommissionerSupreme Court of Delaware · 2007
- Matter of Walt Disney Co. & Consol. Subsidiaries v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2022
- Benham v. eCommission Solutions, LLCAppellate Division of the Supreme Court of the State of New York · 2014
- Huckaby v. New York State Division of Tax AppealsNew York Court of Appeals · 2005
15 more not listed; retrieve them via the Exa API.