THE RIGHT HAND AND THE LEFT

Reader Lawrence H. Rose pointed out The CPA Journal's right hand--in this case News & Views for March--does not always know what the left hand--State and Local Taxation for April--is doing. The issue was the deductibility for New York State tax purposes by a nonresident for alimony paid to a former spouse. The March News & Views article discussed the New York Court of Appeals decision, overturning a lower court ruling, saying such treatment for nonresidents was justified.

On the other hand, the April State and Local Tax article gave the latest news. It said that the Supreme Court had decided to review the issue and that on January 21, 1998, the court ruled that New York was unconstitutionally discriminating against nonresidents by denying them the deduction.

Sorry for the confusion.*