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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

Lunding v. New York Tax Appeals Tribunal
Case Documents

1Opinion in Lunding v. New York Tax Appeals Tribunal
2Opinion in Lunding v. New York Tax Appeals Tribunal
Additional documents for this case are pending review.