Goodwin v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHalpern, J.
This case presents the question of the constitutionality of the provisions of section 360 of the New York State Tax Law which allow residents to make certain deductions in computing their net income which nonresidents are not allowed to make. It is asserted that the provisions discriminate against nonresidents in violation of section 2 of article IV of the Federal Constitution which provides that “ The Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States ".*
The petitioner is a lawyer residing in Tenafly, New Jersey, and practicing in New…
2Cases cited8 opinions
- Toomer v. WitsellSupreme Court of the United States · 1948
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Shaffer v. CarterSupreme Court of the United States · 1920
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Travellers' Insurance v. ConnecticutSupreme Court of the United States · 1902
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3Cited by23 opinions
- Anderson v. TiemannNebraska Supreme Court · 1967
- Lunding v. New York Tax Appeals TribunalSupreme Court of the United States · 1998
- Berry v. State Tax CommissionOregon Supreme Court · 1965
- Spencer v. South Carolina Tax CommissionSupreme Court of South Carolina · 1984
- Scarpinato v. National Patent Development Corp.New York Supreme Court · 1973
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