Douglas McArthur Buchanan, Jr. v. Ronald J. Angelone, Director, Virginia Department of Corrections, et al.

Decided January 21, 1998. William Hubbs Rehnquist delivered the opinion of the Court.

Docket 96-8400 · 522 U.S. 269 (1998) · Cited 353 times

Holding

In the absence of a substantial reason for the difference in treatment of New York nonresidents, § 631(b)(6) violates the Privileges and Immunities Clause by denying only nonresidents an income tax deduction for alimony payments.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 6–3.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Boyde v. California · 494 U.S. 370 (1990)
• Johnson v. Texas · 509 U.S. 350 (1993)
• Penry v. Lynaugh · 492 U.S. 302 (1989)
• Tuilaepa v. California · 512 U.S. 967 (1994)
• California v. Brown · 479 U.S. 538 (1987)
• Lockett v. Ohio · 438 U.S. 586 (1978)
• Zant v. Stephens · 462 U.S. 862 (1983)
• Gregg v. Georgia · 428 U.S. 153 (1976)
• Franklin v. Lynaugh · 487 U.S. 164 (1988)
• Furman v. Georgia · 408 U.S. 238 (1972)
• Eddings v. Oklahoma · 455 U.S. 104 (1982)
• McCleskey v. Kemp · 481 U.S. 279 (1987)
• Proffitt v. Florida · 428 U.S. 242 (1976)
• Walton v. Arizona · 497 U.S. 639 (1990)
• Taylor v. Kentucky · 436 U.S. 478 (1978)
• Hitchcock v. Dugger · 481 U.S. 393 (1987)
• Romano v. Oklahoma · 512 U.S. 1 (1994)
• Carter v. Kentucky · 450 U.S. 288 (1981)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Weeks v. Angelone · 528 U.S. 225 (2000)
• Kansas v. Kansas · 577 U.S. 108 (2016)
• Jones v. United States · 527 U.S. 373 (1999)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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William Hubbs Rehnquist’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1998). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).