Huckaby v. New York State Division of Tax Appeals

R.S. Smith, J. (dissenting).

The issue here is to what extent the salary paid by a New York employer to a resident of another state who works most of his time outside, and beyond commuting distance from, New York is subject to New York State income tax. The majority holds that 100% of the employee’s income is taxable in New York, so long as (1) any significant part of the employee’s work is performed in New York and (2) the employer does not require the employee to work outside New York. I dissent, because I believe that the application of this rule to this case is contrary to the Tax Law, and…