CITY OF NEW YORK v. STATE OF NEW YORK


265 A.D.2d 151 (1999)

696 N.Y.S.2d 426

CITY OF NEW YORK et al., Appellants, v. STATE OF NEW YORK, Respondent. THOMAS J. IGOE, JR., et al., Respondents-Appellants, v. GEORGE E. PATAKI et al., Appellants-Respondents. LARY S. WOLF et al., Respondents-Appellants, v. STATE OF NEW YORK et al., Appellants-Respondents. CHARLES QUINN et al., Appellants-Respondents, v. GEORGE E. PATAKI et al., Respondents-Appellants. STATE OF CONNECTICUT et al., Appellants-Respondents, v. STATE OF NEW YORK et al., Respondents-Appellants.

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided October 5, 1999.


The State fails to offer a substantial reason for subjecting commuters to New York City who do not reside in the State to a New York City income tax while exempting from such tax commuters who do reside in the State (see generally, Lunding v New York State Tax Appeals Tribunal, 522 U.S. 287, 296-299; Oregon Waste Sys. v Department of Envtl. Quality, 511 U.S. 93, 98-99, 100-101). The State's argument...

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