Nonresidents entitled to deduct alimony payments.

Summary

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The US Supreme Court in Lunding v. New York ruled that New York state's denial to nonresidents of its alimony deduction, where the payments were made outside of New York, is in violation of the Privileges and Immunities clause. The unconstitutional discriminatory tax laws consisted of a complex calculation which included adjustments for New York source income. The court found the disparity in treatment was not supported by the state's arguments.

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Extract

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Nonresidents entitled to deduct alimony payments.

In a decision with implications for those states that treat non-residents differently from residents in a wide variety of tax matters, the US. Supreme Court ruled that state tax laws denying a nonresident a deduction for alimony payments ...

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