"Neither charge is valid," Alito wrote.
A spokesperson for ProPublica said: "We don't comment on
unpublished stories."
Alito's comments come as the court has been embroiled in ethics
controversies - in particular revelations about ties between
conservative Justice Clarence Thomas and a Texas billionaire.
Opinion polls have revealed a sharp drop in public confidence in
the top U.S. judicial body.
Alito wrote that for the private flight to Alaska, which appears
to have taken place in 2008, Singer "allowed me to occupy what
would have otherwise been an unoccupied seat."
He said he stayed in a "modest one-room unit at the King Salmon
Lodge, which was a comfortable but rustic facility."
Alito said the justices commonly interpreted financial
disclosure requirements to mean that "accommodations and
transportation for social events were not reportable gifts."
The Judicial Conference, the policymaking body for the broader
federal judiciary, recently tightened its regulations related to
that exemption, including requiring transport by private jet to
be disclosed.
"The flight to Alaska was the only occasion when I have accepted
transportation for a purely social event, and in doing so I
followed what I understood to be standard practice," Alito
wrote.
Alito also said he had "no obligation" to recuse in any case
connected to Singer, with whom he has spoken to a handful of
times.
In one case that the Supreme Court heard in 2014 involving a
unit of Singer's Elliott Management, Alito said: "I was unaware
of his connection with any of the listed entities, and I had no
good reason to be aware of that."
(Reporting by Andrew Chung; Editing by Lincoln Feast.)
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