TAMAGNI v. TAX TRIBUNAL


91 N.Y.2d 530 (1998)

695 N.E.2d 1125

673 N.Y.S.2d 44

In the Matter of John S. Tamagni et al., Appellants, v. Tax Appeals Tribunal of the State of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided May 14, 1998.


Attorney(s) appearing for the Case

McDermott, Will & Emery, New York City (Arthur R. Rosen and Diann L. Smith of counsel), for appellants.

Dennis C. Vacco, Attorney-General, Albany (Daniel Smirlock, Barbara G. Billet and Peter H. Schiff of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

Chief Judge KAYE and Judges BELLACOSA, SMITH, LEVINE and CIPARICK concur with Judge WESLEY; Judge TITONE dissents and votes to reverse in a separate opinion.


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...

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