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LUNDING v. TAX TRIBUNAL

89 N.Y.2d 283 (1996)

675 N.E.2d 816

653 N.Y.S.2d 62

In the Matter of Christopher H. Lunding et al., Respondents, v. Tax Appeals Tribunal of the State of New York, Respondent, and Commissioner of Taxation and Finance of the State of New York, Appellant.

Court of Appeals of the State of New York.

Decided December 18, 1996.

Attorney(s) appearing for the Case

Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing and Peter H. Schiff of counsel), for appellant.

Christopher H. Lunding, respondent pro se, and Cleary, Gottlieb, Steen & Hamilton, New York City, for Christopher H. Lunding and another, respondents.

Judges SIMONS, TITONE, BELLACOSA, SMITH, LEVINE and CIPARICK concur.

Chief Judge KAYE.

In this combined action for a declaratory judgment and CPLR article 78 relief petitioners challenge the constitutionality of Tax Law § 631 (b) (6), which disallows nonresidents a full deduction for alimony payments from their New York State income tax liability. The central question before us is whether Tax Law § 631 (b) (6) violates the Privileges and Immunities Clause of the United...

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