ALBANY – The long arm of New York’s tax law allows the state to reach into the pockets of a man who lives and works in Nashville, Tenn., and collect tax on 100 percent of his income, although he spent only 25 percent of his working days in the Empire State, the Tax Appeals Tribunal has held.
In the latest in a continuing series of decisions on New York’s controversial “convenience of the employer test,” the Tax Appeals Tribunal held that since Thomas L. Huckaby generally works from home solely for his own convenience, New York is entitled to a hefty chunk of his income. Mr. Huckaby is a computer programmer employed by the National Organization of Industrial Trade Unions, which is based in Queens.
