Christopher H. Lunding v. New York Tax Appeals Tribunal

522 U.S. 287 · Decided January 21, 1998 · Supreme Court of the United States

At a glance

Christopher H. Lunding v. New York Tax Appeals Tribunal was decided on January 21, 1998 by a vote of 6–3. The Court reversed the lower court's decision and remanded the case. Justice Sandra Day O'Connor wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Christopher H. Lunding, et Ux. v. New York Tax Appeals Tribunal et al.

SCDB identifiers: case 1997-019, docket 1997-019-01.

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Cases on the same legal provision: Article IV, Section 2, Paragraph 1 (privileges and immunities clause)

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error