Burpulis v. Director of Revenue

HERRMANN, Chief Justice:

The sole issue before this Court involves the relationship between the Delaware personal income tax law and the federal tax provision, I.R.C. § 221, 1 which allows a special deduction for a two-earner married couple filing a joint federal income tax return. We find that, under Delaware law, for state income tax purposes such deduction is not available to two-earner married couples who claim the deduction on their joint federal returns, but who elect to file separate state returns. Accordingly, we affirm the decision of the Superior Court.

I

The appellants, John S. and…