Cardozo Law Professor Owes NY Tax Despite Pandemic Remote Work

New York properly taxed the income of a Cardozo Law School professor when he worked from home in Connecticut, even when he had no access to the New York campus during the pandemic, a state tax judge ruled in an opinion obtained Tuesday.

“The Executive Order mandating that all employees work from home due to a worldwide pandemic cannot result in special tax benefits to those who do not live in New York, but nonetheless work for, and benefit from, a New York employer,” New York Division of Tax Appeals Administrative Law Judge Jessica DiFiore wrote. “Doing so would ...