Supreme Court to rule in Maryland income tax case

[JURIST] The US Supreme Court [official website] on Tuesday granted certiorari [order list, PDF] in Comptroller v. Wynne [docket; cert. petition, PDF] to determine whether the US Constitution prohibits a state from taxing all the income of its residents—wherever earned—by mandating a credit for taxes paid on income earned in other states. Maryland allows such a credit against its state income tax but not against its local county taxes. The Maryland Court of Appeals ruled [opinion] this practice unconstitutional, and the state appealed.

Also Tuesday the court issued a per curiam opinion [text, PDF] in Martinez v. Illinois [docket; cert. petition, PDF], ruling that a defendant is acquitted, for purposes of the Double Jeopardy Clause [Cornell LII backgrounder] of the Fifth Amendment, where a court grants a motion for directed verdict after the prosecution refuses to present any evidence at trial to the empaneled and sworn jury. The court reversed the decision [text] of the Supreme Court of Illinois.

 

About Paper Chase

Paper Chase is JURIST's real-time legal news service, powered by a team of 30 law student reporters and editors led by law professor Bernard Hibbitts at the University of Pittsburgh School of Law. As an educational service, Paper Chase is dedicated to presenting important legal news and materials rapidly, objectively and intelligibly in an accessible format.

© Copyright JURIST Legal News and Research Services, Inc., 2013.