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Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. 542 (2015), is a 2015 U.S. Supreme Court decision that applied the Dormant Commerce Clause doctrine to Maryland's personal income tax scheme and found that the failure to provide a full credit for income taxes paid to other states was unconstitutional.
It follows that as state's per capita income rises, its tax receipt also increases. The data between changes in per capita taxes to the national averages in ratio to the changes in the per capita income to the national average has a correlation of .88 (Leonard and Walder, Page 56-57).
The Delaware Supreme Court is the state's highest court. The Delaware Superior Court is the state's trial court of general jurisdiction. The Delaware Court of Chancery deals primarily in corporate disputes. The Family Court handles domestic and custody matters. The Delaware Court of Common Pleas has jurisdiction over a limited class of civil ...
As it concerns revenue administration, the comptroller collects taxes due the state, conducts income and sales tax audits of taxpayers for compliance with state and local laws, processes tax returns, settles delinquent tax receipts, and enforces business licensing and unclaimed property laws. It is by virtue of the Disposition of Abandoned ...
Delaware has turned that leniency into its raison d'être: Among many business-friendly laws, it can help large companies with just a P.O. box in the state skirt income taxes—causing other ...
This category contains a listing of all subcategories and articles relating to the state court system of Delaware and the persons who were judges. This is only a partial list as there is much associated with the court system and many persons who were judges and who do not have a corresponding article.
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