Cite as: 522 U. S. 287 (1998)
Ginsburg, J., dissenting
in Goodwin, have been disposed of summarily by this Court. See, e. g., Lung v. O'Chesky, 94 N. M. 802, 617 P. 2d 1317 (1980) (upholding denial to nonresidents of grocery and medical tax rebates allowed residents where rebates served as relief for State's gross receipts and property taxes), appeal dism'd for want of a substantial federal question, 450 U. S. 961 (1981); Anderson v. Tiemann, 182 Neb. 393, 407-408, 155 N. W. 2d 322, 331-332 (1967) (upholding denial to nonresi-dents of a deduction allowed residents for sales taxes paid on food purchased for personal use), appeal dism'd for want of a substantial federal question, 390 U. S. 714 (1968); Berry v. State Tax Comm'n, 241 Ore. 580, 582, 397 P. 2d 780, 782 (1964) (upholding denial to nonresidents of deductions allowed residents for medical expenses, interest on home-state loans, and other personal items; court stated that the legislature could legitimately conclude that "personal deductions are so closely related to the state of residence that they should be allowed only by the state of residence and not by every other state in which some part of a taxpayer's income might be found and taxed"), appeal dism'd for want of a substantial federal question, 382 U. S. 16 (1965). But see Wood v. Department of Revenue, 305 Ore. 23, 32-33, 749 P. 2d 1169, 1173-1174 (1988) (State may not deny alimony deduction to nonresidents).
C
Goodwin's Privileges and Immunities Clause analysis is a persuasive elaboration of Shaffer and Travis. Whether Goodwin's exposition is read broadly (as supporting the view that a State need not accord nonresidents deductions for any personal expenses) or more precisely (as holding that a State may deny nonresidents deductions for personal expenditures that are "intimately connected with the state of [the taxpayer's] residence," Goodwin, 286 App. Div., at 701, 146 N. Y. S. 2d, at 180), Christopher Lunding is not entitled to the relief he seeks.
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