Lunding v. New York Tax Appeals Tribunal

The Privileges and Immunities Clause, U. S. Const., Art. IV, §2, provides that “[t]he Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States.” In this case, we consider whether a provision of New York law that effectively denies only nonresident taxpayers an income tax deduction for alimony paid is consistent with that constitutional command. We conclude that because New York has not adequately justified the discrimi*291natory treatment of nonresidents effected by N. Y. Tax Law § 681(b)(6), the challenged provision violates the Privileges and…