Friedsam v. State Tax Commission

OPINION OF THE COURT

Weiss, J.

In this appeal we are required to determine whether section 632 of the Tax Law, as applied by respondent, violated the privileges and immunities clause of the United States Constitution (art IV, § 2, cl 1) by denying a nonresident petitioner an income tax adjustment for payment of alimony. The facts are undisputed. Petitioner, a Connecticut resident employed in New York State, claimed alimony payments made to his former wife (also a Connecticut resident) as an adjustment to income on his 1979 nonresident tax return. In the due course of its procedures, respondent…