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BURPULIS v. DIRECTOR OF REVENUE

498 A.2d 1082 (1985)

John S. and Mary C. BURPULIS, Appellees Below, Appellants, v. DIRECTOR OF REVENUE, Appellant Below, Appellee.

Supreme Court of Delaware.

Order: December 4, 1984.

Opinion: June 26, 1985.

Attorney(s) appearing for the Case

Robert E. Schlusser, Schlusser & Reiver, Wilmington, for appellants.

John P. Fedele, and Joseph P. Hurley, Jr. (argued), Deputy Attys. Gen., Dept. of Justice, Wilmington, for appellee.

Before HERRMANN, C.J., McNEILLY and HORSEY, J.

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...

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