Barney v. State Tax Assessor

SCOLNIK, Justice.

Robert W. Barney, a New Hampshire resident, appeals from a judgment of the Superior Court, York County, affirming a decision of the State Tax Assessor that denied a refund of his Maine income tax for the years 1980 and 1981. Barney challenges the authority of the State to tax his income earned at the Portsmouth Naval Shipyard, a federal enclave within Maine, on the alleged ground that it has not regained the jurisdiction to tax there that it ceded to the federal government in 1863. He further argues that the Privileges and Immunities Clause of Article IV of the United States…