Very interesting subject. My answers were from the Massachusetts standpoint. Unfortunately, New York still hasn't passed a law to eliminate the double taxation
If the situation were reversed, ie. the taxpayer was domiciled in New York and worked in Massachusetts, there would be no double taxation as Massachusetts rules
would eliminate the double taxation.
Perhaps you would find it informative to read the following referenced article discussing the subject, particularly at the end as well as the multi-state agreement reproduced as the first appendix. This agreement includes both Massachusetts and New York, except New York hasn't turned the provisions into law as Massachusetts has.
So while we (Massachusetts) have eliminated the double taxation for individuals domiciled in New York, New York hasn't done the same thing for Massachusetts domiciled individuals.
The article does an excellent job of explaining the difference between domicile and residency. You can have only 1 domicile but multiple residencies.
Unfortunately some states tax based upon domicile, and some states tax based upon residency. Nobody questions the fact that earned income is first taxed in the state that it is earned in. It is the unearned income that is primarily the problem.
Here's the link:
Perhaps this will assist you with what you are looking for as all 3 of the authors are attorney's. I doubt you will find anything more on point than this summary of the applicable laws.
Hope this helps and my thanks to both you & Randall for straightening me out on the current situation with respect to New York. It doesn't surprise me that we (Massachusetts) are in conflict with New York. All you need to do is look at the Celtics and the Knicks or Red Sox & the Yankees.