Noonan’s Notes Blog is written by a team of Hodgson Russ tax attorneys led by the blog’s namesake, Tim Noonan. Noonan’s Notes Blog regularly provides analysis of and commentary on developments in the world of New York tax law.

Can New York Continue to Ignore the Wynne Case?

We’re clearly not alone in that view. State Tax Notes just published a comprehensive overview and analysis of the Edelman and Chamberlain cases, concluding unambiguously that New York’s Court of Appeals should overturn Tamagni and declare New York’s taxing scheme unconstitutional. The article, entitled “New York Can’t Ignore Wynne Forever,” can be accessed (behind paywall) here.

Chamberlain and Edelman have made their way through the Appellate Division, and now are at the doorstep of Court of Appeals, which must decide whether to take the appeals. As State Tax Notes’ deputy editor, Jennifer Carr, writes: “Wynne seriously undermined the key rationales of Tamagni, and applying Wynne to New York’s credit for statutory residents leaves little room for concluding anything other than that the statute is unconstitutional.”

We’ll know within the next few months whether the Court of Appeals decides to take on these important appeals.

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