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Commerce Clause S-Corporation

Foster Garvey PC

Just When We Thought Measure 97 Was Dead—It May Be Back!

Foster Garvey PC on

As I reported previously, Oregon Measure 97 was overwhelmingly defeated by voters in the state’s general election this past November. It certainly appeared that the voters spoke loudly and clearly on November 8, 2016, when...more

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

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

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