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ZELINSKY v. TAX APPEALS TRIB.

1 N.Y.3d 85 (2003)

801 N.E.2d 840

769 N.Y.S.2d 464

In the Matter of EDWARD A. ZELINSKY 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 November 24, 2003.

Attorney(s) appearing for the Case

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

Eliot Spitzer, Attorney General, Albany (Julie S. Mereson, Caitlin J. Halligan and Andrew D. Bing of counsel), for Commissioner of Taxation and Finance, respondent.

Michael A. Cardozo, Corporation Counsel, New York City (Rita D. Dumain and Robert J. Firestone of counsel), for City of New York, amicus curiae.

Richard Blumenthal, Attorney General, Hartford, Connecticut (Jonathon L. Ensign of counsel), for Richard Blumenthal, Attorney General of the State of Connecticut, amicus curiae.

McDermott, Will & Emery, New York City (Peter L. Faber of counsel), for The Partnership for New York City, amicus curiae.

Judges G.B. SMITH, CIPARICK, ROSENBLATT, GRAFFEO and READ concur.

OPINION OF THE COURT

Chief Judge KAYE.

The taxpayer, a professor at Cardozo School of Law in New York City, contends that New York State may not constitutionally tax the entirety of his income because he performed some of his work at his home in Connecticut. We disagree and uphold the challenged tax.

I.

During the academic semesters in 1994 and 1995, petitioner-taxpayer commuted to New York three days each work week to

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