I'm not surprised NY would claim that. Many years ago I lived in New Jersey and New York tried to tax people who lived in NJ, but worked in NY as residents.
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http://sports.espn.go.com/mlb/news/story?id=3113901>
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>Jeez, seems that lately everyone is talking about the NY government....
Craig Berntson
MCSD, Microsoft .Net MVP, Grape City Community Influencer