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Commerce Clause Comptroller of the Treasury v Wynne

Alston & Bird

Another Wynne for Taxpayers: Unconstitutional Limitations on Credits for Taxes Paid to Other States

Alston & Bird on

Originally published by the Institute for Professionals in Taxation, November 2016. In Comptroller of the Treasury of Maryland v. Wynne, the U.S. Supreme Court declared Maryland’s income tax credit scheme...more

Faegre Drinker Biddle & Reath LLP

Big Decisions: The 2014-15 U.S. Supreme Court Term in Review

The 2014-15 United States Supreme Court term featured a number of significant cases to the business community. The Faegre Baker Daniels appellate advocacy group is committed to helping our clients understand the Court’s...more

BakerHostetler

Tenth Circuit Rejects Constitutional Challenge to Colorado’s Renewable Energy Mandate

BakerHostetler on

On July 13, the Tenth Circuit upheld Colorado’s renewable energy mandate against a claim that it impermissibly interferes with interstate commerce. This decision, addressing a state’s power to encourage or require the...more

Cozen O'Connor

U.S. Supreme Court Holds Maryland Personal Income Tax Unconstitutional Under Commerce Clause

Cozen O'Connor on

In Comptroller of the Treasury of Maryland v. Wynne, Dkt. No. 13-485 (U.S. May 18, 2015), the U.S. Supreme Court found that Maryland’s system of personal income taxation violated the nondiscrimination prong of the dormant...more

Williams Mullen

Maryland’s Denial of Credit for Tax Paid in Other States Declared Unconstitutional

Williams Mullen on

In a 5-4 decision, the U.S. Supreme Court, in the case of Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. ____ (2015), has struck down, under the “dormant” Commerce Clause, an aspect of Maryland’s income tax laws...more

Faegre Drinker Biddle & Reath LLP

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income...more

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