Cite as: 522 U. S. 287 (1998)
Ginsburg, J., dissenting
tion of other types of personal expenses. It would seem more consistent with that taxing scheme and with notions of fairness for the State to allow nonresidents a pro rata deduction for alimony paid, as well.
Under the circumstances, we find that respondents have not presented a substantial justification for the categorical denial of alimony deductions to nonresidents. The State's failure to provide more than a cursory justification for § 631(b)(6) smacks of an effort to "penaliz[e] the citizens of other States by subjecting them to heavier taxation merely because they are such citizens," Toomer, 334 U. S., at 408 (Frankfurter, J., concurring). We thus hold that § 631(b)(6) is an unwarranted denial to the citizens of other States of the privileges and immunities enjoyed by the citizens of New York.
Accordingly, the decision of the New York Court of Appeals is reversed, and the case is remanded for proceedings not inconsistent with this opinion.
It is so ordered.
Justice Ginsburg, with whom The Chief Justice and Justice Kennedy join, dissenting.
New York and other States follow the Federal Govern-ment's lead 1 in according an income tax deduction for alimony to resident taxpayers only.2 That tax practice, I
1 See 26 U. S. C. §§ 872-873; McIntyre & Pomp, State Income Tax Treatment of Residents and Nonresidents Under the Privileges and Immunities Clause, 13 State Tax Notes 245, 248-249 (1997).
2 Four States in addition to New York—Alabama, California, West Virginia, and Wisconsin—expressly limit the alimony deduction to residents. See Ala. Code § 40-18-15(18) (1993); Cal. Rev. and Tax. Code Ann. § 17302 (West 1994); W. Va. Code § 11-21-32(b)(4) (1995); Wis. Stat. § 71.05(6)(a)(12) (1989). Two other States—Illinois and Ohio—restrict nonresidents to specified deductions and adjustments in calculating in-state income, and do not list the alimony deduction as one available to nonresidents. See Ill. Comp. Stat., ch. 35, § 5/301(c)(2)(A) (1996); Ohio Rev. Code Ann. § 5747.20(B)(6) (1994).
315
Page: Index Previous 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 NextLast modified: October 4, 2007