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N.Y. Appeals Court: Telecommuter Must Pay Empire State Tax

New York Law Journal

March 30, 2005

A closely divided Court of Appeals Tuesday upheld a controversial tax policy that has made New York state the bane of telecommuters, and something of an outcast among its neighbors. The state's high court held in a 4-3 opinion that a telecommuter who lives and works in Tennessee but is employed by a New York-based company must pay New York taxes on 100 percent of his income even though he spends at most 25 percent of his working time in the Empire State.

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