Tax Professor Previews Case Against New York Remote Work Rule

The plaintiff in tax litigation challenging the constitutionality of New York’s “convenience of the employer” test, said Wednesday he would push back forcefully against the state in a reply brief that’s due before the state’s Tax Appeals Tribunal in two weeks.

Edward Zelinsky, a professor of tax law at Yeshiva University’s Cardozo School of Law, said New York has failed to make a constitutionally sound argument in defense of its convenience rule, by which it levies income tax on the earnings of out-of-state residents who are employed by a New York business but perform a portion of their duties from ...