Cameron Browne (Tax Analysts): Law Professor Appeals Remote Taxation Case to New York High Court
Zelinsky, a professor at the Benjamin N. Cardozo School of Law in New York City, filed a motion on July 20 to appeal the New York Supreme Court, Appellate Division’s July 2 decision in Zelinsky v. New York Commissioner of Taxation and Finance. In an August 7 letter to the New York Court of Appeals, Zelinsky argues that the high court has jurisdiction over the appeal because it involves substantial constitutional questions concerning the dormant commerce and due process clauses.
Paul Williams (Law360): Professor Asks NY High Court To Hear Remote Work Tax Fight
A professor asked New York’s highest court to hear his challenge to the state’s tax on remote work that he conducted from his home in Connecticut, arguing New York’s policy violated the U.S. Constitution’s due process and commerce clauses.
In a letter brief filed Friday, Edward Zelinsky, who teaches at Yeshiva University’s Benjamin N. Cardozo School of Law in Manhattan, said that New York’s Court of Appeals is required to review an appellate court decision that upheld New York’s tax because the dispute involves constitutional issues.
“This extraterritorial taxation of salary the appellant earned at his Connecticut residence unconstitutionally projects New York’s taxing authority beyond its borders into the appellant’s Connecticut home,” Zelinsky said.
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“Taxing 100% is not apportionment,” he said.
Perry Cooper (Bloomberg Law): Law Professor Seeks NY High Court Review of Remote Work Tax Case
Cardozo Law School professor Edward Zelinsky told the New York Court of Appeals in an Aug. 7 letter that the due process and commerce clause issues involved entitle him to automatic review of a July appeals court opinion upholding the state’s “convenience of the employer rule.”
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Zelinsky also filed a separate July 20 motion for leave to appeal, asking the court in the alternative to resolve the case on state law questions of first impression, including whether he worked “wholly without” New York during the pandemic for the school’s necessity
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