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

Exercise 15

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, 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.b) Gary Holt has employees that live in New Jersey and Connecticut.All of their employment related activities are performed in New York.c) Gary Holt has two customers in California.Gary personally travels to California to finalize the Alameda County bond issuance.