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Is New York's 100 percent taxation of Connecticut telecommuters' income constitutional? New Haven resident Edward A. Zelinsky, who teaches tax law in New York City but often works at home, is challenging a tax theory that may be technologically obsolete. Zelinsky claims that under the Equal Protection and Commerce clauses of the U.S. Constitution, there should be apportionment based on where the income was earned.
November 21, 2000 at 12:00 AM
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The original version of this story was published on Law.Com
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