Tamagni v. Tax Appeals Tribunal

OPINION OF THE COURT

Wesley, J.

Petitioners, John and Janet Tamagni, contend that the New York State resident income tax (Tax Law art 22) violates the dormant Commerce Clause (US Const, art I, § 8) as applied to statutory residents of this State who claim another State as their domicile. Petitioners argue that, because New York gives no credit for resident income taxes paid to other States on investment income from intangible personal property, such as interest and stock dividends (so-called “intangible income”),1 it *533potentially subjects them to double taxation in violation of the Supreme…