Justices Skip Pennsylvania State, Local Tax Aggregation Case

The US Supreme Court won’t consider a Philadelphia woman’s claim that her Delaware wages were double taxed, the justices announced Monday.

Diane Zilka asked the justices to reverse a 2023 Pennsylvania Supreme Court ruling rejecting her argument that Philadelphia discriminated against interstate commerce by not providing full credit for taxes she paid on wages earned in Wilmington, Del.

US Solicitor General Elizabeth Prelogar encouraged the court to skip the case, arguing Zilka inappropriately mixed and matched state and city tax rates.

Pennsylvania, Philadelphia, Delaware, and Wilmington each taxed 100% of Zilka’s income for 2013-2016. The aggregate taxes paid to her ...