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Weil v. Chu

120 A.D.2d 781, 501 N.Y.S.2d 515 (1986)

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Weil v. Chu

New York Supreme Court, Appellate Division

120 A.D.2d 781, 501 N.Y.S.2d 515 (1986)

Facts

Russell T. Weil, Stuart S. Dye, Robert J. Hickey, and Ronald A. Capone (collectively, the attorneys) (plaintiffs) were attorneys who worked in the Washington, D.C., office of Kirlin, Campbell & Keating (the law firm). Because Weil and Capone were full partners and Hickey and Dye were junior partners in the law firm, all four received some share of the law firm’s profits. In addition to the Washington, D.C., office, the law firm had an office in New York City, and much of its income came from New York. None of the attorneys paid state income taxes in New York. The state of New York (defendant) issued deficiencies against the attorneys, arguing that the attorneys owed New York income tax on the portion of their income that derived from or was connected to New York. The attorneys contested the deficiency, arguing they were not liable for New York income tax because they did not practice law in New York. The state tax commission rejected the attorneys’ claims. The attorneys appealed, arguing that the application of New York state income tax to them violated several provisions of the United States Constitution.

Rule of Law

Issue

Holding and Reasoning (Mikoll, J.)

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