We are asked to decide whether the determination of the State Tax Commission denying nonresident taxpayer an income tax deduction to which a resident taxpayer is entitled for payment of alimony conforms with the State's tax policy (Tax Law, § 632, subd [a], par [1]; § 635, subd [c], par [1]).
During the tax year 1979, petitioner, Lance Friedsam, was a resident of Connecticut and employed...
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