Cardozo Tax Prof Appeals Decision Subjecting Him To New York Teleworker Tax On Days He Works From His Connecticut Home

Following up on my previous post, Tax Prof Must Pay New York Non-Resident Income Tax On Days He Taught Law Students On Zoom From His Connecticut Home When Cardozo Was Closed During Covid:  Law360, Professor In Connecticut Asks NY Tribunal To Nix Teleworker Tax:

An administrative law judge created two undefined legal tests regarding virtual presence and temporary displacement from an office in upholding New York's tax on days a professor worked from home in Connecticut, he argued to the New York Tax Appeals Tribunal.

Edward Zelinsky, a professor at Yeshiva University's Benjamin N. Cardozo School of Law in Manhattan, argued in a brief filed Saturday that Administrative Law Judge Jessica DiFiore made a series of errors in her November determination saying he owed New York income tax on days worked remotely in 2019 and 2020.

Among them, Zelinsky said, Judge DiFiore downplayed the effects of then-Gov. Andrew Cuomo's executive order that shut down in-person activities at the university amid the onset of COVID-19, and she misapplied the U.S. Supreme Court's 2018 South Dakota v. Wayfair decision in saying that Zelinsky had maintained a virtual presence in New York while telecommuting.