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Lunding v. New York Tax Appeals Tribunal

Docket No.: 96-1462
Argued: November 5, 1997
Decided: January 21, 1998

Topics:

Article 4, Section 2, Paragraph 1: Privileges and Immunities Clause, Economic Activity, State Tax, Article I, Commerce Clause, Equal Protection Clause, Internal Revenue Code, Privileges and Immunities Clause, disparate treatment

Petitioner: Lunding
Respondent: New York Tax Appeals Tribunal

Court Below: THE COURT OF APPEALS OF NEW YORK No. 96-1462. Argued November 5, 1997-Decided Ja
Supreme Court Docket


522 U.S. 287 (1998)
Question:

Does New York Tax Law section 631(b)(6), which effectively denies only nonresident taxpayers a state income tax deduction for alimony paid, violate the Privileges and Immunities Clause of the Constitution?

Lunding v. New York Tax Appeals Tribunal
ORAL ARGUMENT

November 05, 1997

Holding: reversed and remanded
Decision: Decision: 6 votes for New York Tax Appeals Tribunal, 3 vote(s) against
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