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A controversial tax policy that enables New York to collect some $100 million from out-of-state residents -- but forces a law professor to pay tax to two states on the same income -- was upheld Monday by a unanimous Court of Appeals. Chief Judge Judith S. Kaye said application of the "convenience of the employer test" in determining the taxes owed by Edward A. Zelinsky is constitutionally sound and consistent with public policy objectives.
November 25, 2003 at 12:00 AM
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The original version of this story was published on Law.Com
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