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.
N.Y. Appeals Court: Telecommuter Must Pay Empire State Tax
New York Law Journal
March 30, 2005