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HUCKABY v. DIV OF TAX APPEALS

4 N.Y.3d 427 (2005)

829 N.E.2d 276

796 N.Y.S.2d 312

In the Matter of THOMAS L. HUCKABY, Appellant, v. NEW YORK STATE DIVISION OF TAX APPEALS, TAX APPEALS TRIBUNAL, et al., Respondents.

Court of Appeals of the State of New York.

Decided March 29, 2005.

Attorney(s) appearing for the Case

McDermott Will & Emery LLP, New York City (Peter L. Faber, Margaret C. Wilson and Richard A. Leavy of counsel), for appellant.

Eliot Spitzer, Attorney General, Albany (Julie S. Mereson, Caitlin J. Halligan, Daniel Smirlock and Andrew D. Bing of counsel), for respondents.

Before: Chief Judge KAYE and Judges ROSENBLATT and GRAFFEO concur with Judge READ; Judge R.S. SMITH dissents and votes to reverse in a separate opinion in which Judges G.B. Smith and CIPARICK concur.

OPINION OF THE COURT

READ, J.

This appeal revisits New York's "convenience of the employer" test, which provides that when a nonresident is employed by a New York employer, income derived from work in another state is taxable by New York unless performed out of state for the necessity of the employer. Here, the taxpayer, a Tennessee resident who works for a New York employer, contends that the convenience...

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