290
Opinion of the Court
because States typically give their residents a deduction or credit for income taxes paid to other States, so that the taxpayer would pay roughly the same overall tax. Further, the constitutionality of one State's statutes affecting nonresidents cannot depend upon the statutes of other States. E. g., Austin, supra, at 668. Pp. 313-314.
89 N. Y. 2d 283, 675 N. E. 2d 816, reversed and remanded.
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, post, p. 315.
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.*
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 that because New York has not adequately justified the discrimi*A brief of amici curiae urging affirmance was filed for the State of Ohio et al. by Betty D. Montgomery, Attorney General of Ohio, Jeffrey S. Sutton, State Solicitor, and Robert C. Maier and Barton A. Hubbard, Assistant Attorneys General, and by the Attorneys General for their respective States as follows: Winston Bryant of Arkansas, Daniel E. Lungren of California, Margery E. Bronster of Hawaii, Alan G. Lance of Idaho, James E. Ryan of Illinois, Jeremiah W. (Jay) Nixon of Missouri, Joseph P. Mazurek of Montana, Michael F. Easley of North Carolina, Jan Graham of Utah, William H. Sorrell of Vermont, Darrell V. McGraw of West Virginia, and James E. Doyle of Wisconsin.
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