1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 301 A.D.2d
  5. 301 A.D.2d 42 (2002)
 

ZELINSKY v. TAX APPEALS TRIB.

301 A.D.2d 42 (2002)

753 N.Y.S.2d 144

In the Matter of EDWARD A. ZELINSKY et al., Petitioners, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

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

December 5, 2002.

Attorney(s) appearing for the Case

Edward A. Zelinsky and Doris Zelinsky, New Haven, Connecticut, petitioners pro se.

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing of counsel), for Commissioner of Taxation and Finance, respondent.

Jonathan L. Ensign, Office of Connecticut Attorney General, Hartford, Connecticut, for Commissioner of the Connecticut Department of Revenue Services, amicus curiae.

MERCURE, J.P., CREW III, SPAIN and ROSE, JJ., concur.

OPINION OF THE COURT

LAHTINEN, J.

The issue before the Court is whether the Department of Taxation and Finance (hereinafter Department) violated the Commerce Clause or the Due Process Clause of the Federal Constitution when they allocated all of the income of a nonresident, petitioner Edward A. Zelinsky (hereinafter petitioner), to New York under the so-called "convenience of the employer" test. The stipulated facts provide in relevant part that, during...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases