Legal Opinion
Lunding v. Tax Appeals Tribunal
New York Court of Appeals
Decided December 18, 1996PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Chief Judge Kaye.
In this combined action for a declaratory judgment and CPLR article 78 relief petitioners challenge the constitutionality of Tax Law § 631 (b) (6), which disallows nonresidents a full deduction for alimony payments from their New York State income tax liability. The central question before us is whether Tax Law § 631 (b) (6) violates the Privileges and Immunities Clause of the United States Constitution. We conclude the statute is constitutional.
Petitioners Christopher H. Lunding and his wife Barbara J. Lunding are Connecticut residents. In 1990, Mr.…
2Cases cited15 opinions
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- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Shaffer v. CarterSupreme Court of the United States · 1920
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3Cited by5 opinions
- Lunding v. New York Tax Appeals TribunalSupreme Court of the United States · 1998
- Lichtenstein v. EmersonAppellate Division of the Supreme Court of the State of New York · 1998
- Consolidated Rail Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Lunding v. New York Tax Appeals TribunalSupreme Court of the United States · 1998
- Lunding v. New York Tax Appeals TribunalSupreme Court of the United States · 1998