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LUNDING v. NEW YORK TAX APPEALS TRIBUNAL

No. 96-1462.

522 U.S. 287 (1998)

LUNDING et ux. v. NEW YORK TAX APPEALS TRIBUNAL et al.

United States Supreme Court.

Decided January 21, 1998.

Attorney(s) appearing for the Case

Christopher H. Lunding, pro se, argued the cause for petitioners. With him on the briefs was John E. Smith.

Andrew D. Bing, Assistant Attorney General of New York, argued the cause for respondents. With him on the brief for respondent Commissioner of Taxation and Finance were Dennis C. Vacco, Attorney General, Barbara G. Billet, Solicitor General, and Peter H. Schiff, Deputy Solicitor General.*

O'Connor, J., delivered the opinion of the Court, in which Stevens, Scalia, Souter, Thomas, and Breyer, JJ., joined. Ginsburg, J., filed a dissenting opinion, in which Rehnquist, C. J., and Kennedy, J., joined, p. 315.

Justice O'Connor, delivered the opinion of the Court.

The Privileges and Immunities Clause, U. S. Const., Art. IV, § 2, provides that "[t]he Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States." In this case, we consider whether a provision of New York law that effectively denies only nonresident taxpayers an income tax deduction for alimony paid is consistent with that constitutional command. We conclude...

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