McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 33

Gary Holt LLP provides tax and legal services regarding tax-exempt bond issues of state and local jurisdictions. Gary typically provides the services from his New York offices. However, occasionally, for large issuances Gary and his staff travel to the state to complete the work. Determine whether Gary Holt has income tax nexus in the following situations:
a) Gary Holt is a New York partnership and headquartered in New York. It also has property and employees in New York. Does it have income taxnexus in New York
b. Gary Holt LLP has employees who live in New Jersey and Connecticut and perform all their employment-related activities in New York. Does it have income tax nexus in New Jersey and/or Connecticut
c. Gary Holt LLP has two customers in California. Gary personally travels there to finalize the Alameda County bond issuance. Does it have income tax nexus in California