Lunding v. New York Tax Appeals Tribunal

Justice Ginsburg, with whom The Chief Justice and Justice Kennedy join,

dissenting.

New York and other States follow the Federal Government’s lead1 in according an income tax deduction for alimony to resident taxpayers only.2 That tax practice, I *316conclude, does not offend the nondiscrimination principle embodied in the Privileges and Immunities Clause of Article IV, § 2. I therefore dissent from the Court’s opinion.

r — n

To put this case in proper perspective, it is helpful to recognize not only that alimony payments are “surely a personal matter,” ante, at 310; in addition, alimony payments are…