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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.

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