Following up on Wednesday's post, ALJ Says Billionaire Spent Only 183 Days in NYC, So Not Subject to NYC Tax:  Weekend Wall Street Journal editorial, 27 Million Reasons to Leave New York; Julian Robertson Wins One For Taxpayers:

For every Sunbelt refugee who has tried to leave high tax bills behind in the cold Northeast, Julian Robertson scored a victory this week. By proving that he was outside New York City for half the days in the year 2000, the former hedge-fund titan avoided $27 million in city taxes, thanks to a ruling by New York's tax court. …

That a man who has everything would be willing to subject himself to such a trial—and to put himself under surveillance by his office staff—tells us something about the tax burdens that have become a sad fact of life in so much of America. Whether for baseball players or bond traders, New York City and surrounding locales should spend more effort encouraging people and businesses to locate here and fewer resources punishing those who do.