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MATTER OF LEGUM v. GOLDIN

55 N.Y.2d 104 (1982)

In the Matter of Steven G. Legum, Appellant, v. Harrison J. Goldin, as Comptroller of the City of New York, et al., Respondents.

Court of Appeals of the State of New York.

Decided February 16, 1982.

Attorney(s) appearing for the Case

Steven G. Legum, appellant pro se.

Allen G. Schwartz, Corporation Counsel (June A. Witterschein, Leonard Koerner and Ira L. Blankstein of counsel), for respondents.

Chief Judge COOKE and Judges GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur.

JASEN, J.

The issue raised by this appeal is whether section 822 of the New York City Charter imposes an income tax on nonresident employees of the city.

That section requires that "every person seeking employment with the city of New York or any of its agencies * * * sign an agreement as a condition precedent to such employment to the effect that if he is or becomes a nonresident * * * he will pay to...

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