NY Tax Judge Got Remote Work Ruling Wrong, Professor Argues

New York shouldn’t have taxed income a Cardozo Law professor earned while working from his home in Connecticut during the pandemic shutdown, the professor told the New York Tax Appeals Tribunal.

Edward Zelinsky wants the tribunal to overturn an administrative law judge’s December determination upholding New York’s imposition of more than $24,000 in income taxes on him and his wife for 2019-2020. The ALJ ruled that Zelinsky shouldn’t be granted “special tax benefits” for working in a different state when New York was on lockdown due to the pandemic.

“In the face of the COVID crisis and the Governor’s shutdown ...