Media Coverage
Source: Law360 Tax Authority
Media Coverage
Press Contacts: Erik Cummins, Matt Hyams, Taina Rosa, Olivia Thomas
07.30.25
Edward A. Zelinsky, a Connecticut resident and law professor at Yeshiva University in New York City, is challenging New York’s taxation of income he earned while working remotely in Connecticut during 2019 and 2020. Although he lost a similar case in 2003, he now argues that subsequent U.S. Supreme Court rulings—MeadWestvaco (2008) and Wynne (2015)—invalidate that precedent by restricting states from taxing out-of-state income and requiring equal treatment of individuals and corporations.
In an interview with Law360, Tax partner Evan Hamme, who has been monitoring the case, said that Zelinsky is likely to present more comprehensive arguments once the briefing begins in the appeals court.
Zelinsky’s points concerning the necessity requirement and office availability could, according to Hamme, “have implications for remote work outside the pandemic.”
“For example, more companies are functioning without permanent office space, and Zelinsky’s arguments on these issues could have important implications for employees in those types of situations,” he added.
Even if the appellate court rules against Zelinsky, Hamme noted that the “substantial constitutional” questions raised might lead the Court of Appeals, New York’s highest court, to take up the case or result in a petition for review by the U.S. Supreme Court.
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