522 U.S. 287 522 U.S. 287118 S.Ct. 766139 L.Ed.2d 717 Christopher H. LUNDING, et ux., Petitioners,v.NEW YORK TAX APPEALS TRIBUNAL, et al. No. 96-1462. Supreme Court of the United States Argued Nov. 5, 1997. Decided Jan. 21, 1998. Syllabus * New York Tax Law §631(b)(6) effectively denies only nonresident taxpayers a state income tax deduction […]