Petitioners are nonresidents, formerly employed in this State, who contest a determination by respondent Tax Commission which disallowed a deduction on their 1974 income tax return of the amount expended in moving from New Jersey, their resident State, to New Mexico. Petitioners contend that section 632 of the Tax Law violates section 2 of article IV of the United States Constitution, by allowing moving expenses as a deduction to residents but not to nonresidents. They also...
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