A New York resident who reported a substantial gain from the sale of Massachusetts property indirectly owned by a partnership in which she was a partner was not permitted to take a credit against her New York personal income tax liability for the tax she paid to Massachusetts. Matter of Beatrice Goldman, DTA No. 824682 (Div. of Tax App., June 26, 2014). Massachusetts had determined that the gain was subject to tax as gross income derived from or connected with a trade or business in the Commonwealth, but under New York law the gain was treated as the sale of a partnership interest, and thus a sale of an intangible, and the ALJ found the payment to Massachusetts did not qualify for the credit because Massachusetts had not treated the income as arising from the sale of an intangible. The ALJ also found, relying on Matter of Mallinckrodt, DTA. No. 807553 (N.Y.S. Tax App. Trib., Nov. 12, 1992), that the Due Process Clause does not prohibit such double taxation by the state of residence and the state with which the taxpayer or the property has contact.