Friedsam v. State Tax Commission

OPINION OF THE COURT

Jasen, J.

We are asked to decide whether the determination of the State Tax Commission denying nonresident taxpayer an income tax deduction to which a resident taxpayer is entitled for payment of alimony conforms with the State’s tax policy (Tax Law, § 632, subd [a], par [1]; § 635, subd [c], par [1]).

During the tax year 1979, petitioner, Lance Friedsam, was a resident of Connecticut and employed by the International Business Machines Corporation (IBM) in White Plains, New York. Petitioner’s total compensation from IBM was $61,750, of which $52,710 was considered to be…