Un Fu**** Believable! Maybe in NY, anything is believable...

By KEITH RUSSELL
Staff Writer

A Nashville resident has lost a tax battle with the state of New York that some believe could have wider implications for the growing number of people who work by telecommuting from a home office.

The New York Court of Appeals ruled yesterday that computer programmer Thomas Huckaby owes New York income tax for the entire salary he earned from a New York-based union.

During the two years in question, Huckaby did about 75% of his work out of his home office in Nashville. He would travel to New York to work at the National Organization of Industrial Trade Unions' offices about one fourth of the time. He paid New York state income tax on just 25% of his earnings.
The Court of Appeals decision relied on a New York law that says a worker's income is taxable if he or she chooses to live outside the state, as opposed to if they were transferred to another locale.

''New York has the right to tax 100% of a nonresident employee's income derived from New York sources,'' the court's 4-3 decision said. New York state officials lauded the decision.