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1979 Delaware Attorney General Reports and Opinions 1 (1979)

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November 6, 1979
OPINION TO:     Clifford B. Hearn, Jr., Esq.
Chairman, Violent Crimes Compensation Board
OPINION BY:     John P. Fedele
Deputy Attorney General
OPINION NO.:    79-FO10
QUESTION:       Are awards mide by the Delaware Violent Crimes Compensation
Board to crine victims taxable for state income tax purposes
by the State of Delaware?
ANSWER:         No.
DISCUSSION:     You have asked the opinion of this office whether awards
made by the Delaware Violent Crimes Compensation Board (the Board) to
victims of violent crime are taxable for state income tax purposes by the
State of Delaware. For the reasons stated below, we are of the opinion
that such awards are in the nature of welfare payments and, therefore,
do not constitute taxable compensation. Rev. Rul. 74-74, 1974-1 Cum.
Bull. 18. (See Attached)
The State of Delaware imposes a tax for each taxable year
on the entire taxable income of every Delaware resident. 30 Del.C.1102.
Taxable Delaware income is equal to federal adjusted gross income for
the taxable year, subject to certain nodifications, deductions and
exemptions not pertinent here. 30 Del.C.§1105.

Document No. 15-01-79-11-02

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