New York's convenience rule survives a second Zelinsky challenge

The Appellate Division, Third Department, ruled on July 2 that New York may tax the full salary of a Connecticut resident who taught remotely during the pandemic. Edward Zelinsky, a law professor at Cardozo, worked on campus 24 days in early 2020 before an executive order sent nonessential workers home. He sought refunds of New York withholding for 2019 and 2020 under Tax Law section 631 and 20 NYCRR 132.18(a). The court held that the convenience of the employer rule still turns on whether work must be done at a particular site for the employer's benefit. The state closed the campus. Cardozo did not require Connecticut. Dormant Commerce Clause and Due Process challenges were rejected. This was Zelinsky's second loss on the rule.