New York Tax Case Involving Shoe Icon May Shape State Commerce

The Supreme Court should decide whether the founders of the Edelman Shoe Co., who live in Connecticut, are subject to a New York tax on income from the sale of the company, according to tax experts filing briefs in support of the couple.

Otherwise, they said, interstate commerce could take a hit and lead to double taxation.

Samuel and Louise Edelman, founders of the Edelman Shoe Co., say New York unconstitutionally taxed them when they sold their company in 2010. The Edelmans live in Connecticut, but met New York’s definition of residency as well. Connecticut also taxed the income from ...