Jeffrey Friedman

Jeffrey Friedman

Sutherland Asbill & Brennan LLP

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Taxpayer Wynne’s: Supreme Court Rules Maryland Personal Income Tax Violates Constitution

This morning the U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. By failing to provide a full credit to its residents for taxes paid to other states, Maryland unconstitutionally...more

5/19/2015 - Comptroller of the Treasury v Wynne Dormant Commerce Clause Income Taxes Non-Resident Income Taxes SCOTUS

Wynne Court Holds That Internal Consistency Lives, Applies to Taxation of Resident

A divided U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. Comptroller of the Treasury v. Wynne, 575 U.S. __ (2015). The Court affirmed the Maryland Court of Appeals in a 5-4 decision...more

5/19/2015 - Comptroller of the Treasury v Wynne Dormant Commerce Clause Income Taxes Non-Resident Income Taxes SCOTUS

MTC Launches Transfer Pricing Effort

On June 2, the Arm’s Length Advisory Group (the Group) of the Multistate Tax Commission (MTC) met in St. Louis, Missouri, to begin the process of developing a multistate arm’s length pricing adjustment service. States...more

6/3/2014 - Audits Multistate Tax Compact Transfer Pricing

MTC Executive Committee Advances Significant Part of UDITPA Rewrite

On Thursday, May 8, the Multistate Tax Commission’s (MTC) Executive Committee (Committee) met in Washington, DC. During the meeting the Committee voted to advance its amendments to the Multistate Tax Compact’s (Compact)...more

5/12/2014 - MTC Multistate Tax Compact Proposed Amendments UDITPA

Legal Alert: New York Tax Reform to Impact Captive Insurance Companies

In January, New York Governor Andrew Cuomo proposed broad corporate tax reform in his budget bill, which is currently winding its way through the legislature. The most significant proposal is a shift from a separate entity...more

2/28/2014 - Andrew Cuomo Captive Insurance Company Corporate Taxes State Taxes Tax Reform

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