Stevens v. State Tax Assessor

CLIFFORD, Justice.

This appeal challenges the method used by the State of Maine in taxing the Maine source income of nonresidents. Because there are no constitutional violations resulting from Maine’s taking into account non-Maine source income in calculating the graduated rate of income tax to be imposed on the nonresident’s Maine source income, we affirm the judgment of the Superior Court (Kennebec County, Brody, C.J.) upholding the defendant State Tax Assessor’s denial of a tax refund to the plaintiffs, Karl and Lucille Stevens.

The Stevenses, husband and wife, are residents of New…