New York’s Unconstitutional Tax Residence Rule

85 State Tax Notes 787 (2017)

10 Pages Posted: 28 Jun 2019

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law

Michael S. Knoll

University of Pennsylvania Law School; University of Pennsylvania Wharton School -- Real Estate Department

Date Written: August 14, 2017

Abstract

In 1998 New York’s highest court upheld a dormant commerce clause challenge to the state’s statutory tax residence rule in Tamagni. This article argues that that case is no longer good law in light of the Supreme Court’s 2015 decision in Wynne because it is internally inconsistent and economically equivalent to a tariff.

Keywords: wynne, Tamagni, dormant commerce clause, internal consistency test, New York tax residence rule

Suggested Citation

Mason, Ruth and Knoll, Michael S., New York’s Unconstitutional Tax Residence Rule (August 14, 2017). 85 State Tax Notes 787 (2017). Available at SSRN: https://ssrn.com/abstract=3410385 or http://dx.doi.org/10.2139/ssrn.3410385

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

Michael S. Knoll

University of Pennsylvania Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6190 (Phone)
215-573-2025 (Fax)

University of Pennsylvania Wharton School -- Real Estate Department ( email )

Philadelphia, PA 19104-6330
United States

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