Edward Zalinsky, a Tax professor at Cardozo Law School (Yeshiva University’s law school in New York City), wrote an interesting article at the Oxford University Press Blog.
In it, he explained how he sometimes telecommutes from his home in Connecticut to his job in New York City. He did not include the income he made that he felt was attributable the work he performed in Connecticut. He argues that the Due Process and Commerce Clauses of the Constitution prevent New York state from taxing income earned outside of its borders.
He has taken his case all the way to the New York Court of Appeals, but he was not successful. He argues that, especially now, people should be encouraged to telecommute in order to help prevent the spread of Swine Flu.