Document Type
Amicus Brief
Publication Date
12-10-2020
Case Name
New Hampshire v. Massachusetts
Abstract
Professor Edward Zelinsky submitted an amicus brief with the U.S. Supreme Court in New Hampshire’s constitutional challenge against Massachusetts’s recently promulgated regulation imposing its income tax on nonresident remote workers, arguing that the Court should grant New Hampshire’s motion for leave because a state cannot source nonresidents’ income earned beyond the state’s borders; taxpayers have “no practical remedy” for relief from unconstitutional taxation under the Tax Injunction Act; and only the Court can make rulings over the boundaries of state authority.
Recommended Citation
Zelinsky, Edward A., "Brief of Professor Edward A. Zelinsky as Amicus Curiae in Support of Plaintiff’s Motion for Leave to File Bill of Complaint" (2020). Faculty Amicus Briefs. 8.
https://larc.cardozo.yu.edu/faculty-briefs/8
