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MTR FRIEDSAM v. TAX COMM.

98 A.D.2d 26 (1983)

In the Matter of Lance J. Friedsam, Respondent, v. State Tax Commission, Appellant

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 15, 1983

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Dianne DeFurio Foody and William J. Kogan of counsel), for appellant.

White & Case (Rayner M. Hamilton and Stephen M. Piga of counsel), for respondent.

SWEENEY, J. P., KANE and CASEY, JJ., concur with WEISS, J.; LEVINE, J., dissents and votes to reverse in a separate opinion.

WEISS, J.

In this appeal we are required to determine whether section 632 of the Tax Law, as applied by respondent, violated the privileges and immunities clause of the United States Constitution (art IV, § 2, cl 1) by denying a nonresident petitioner an income tax adjustment for payment of alimony. The facts are undisputed. Petitioner, a Connecticut resident employed in New York State, claimed alimony payments made to his former wife (also a Connecticut...

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