News & Analysis as of

Dormant Commerce Clause › Non-Resident Income Taxes

Faegre Drinker Biddle & Reath LLP

Wynne Is a Win for Corporate Taxpayers

Faegre Drinker Biddle & Reath LLP on

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an...more

Pillsbury Winthrop Shaw Pittman LLP

Five Things You Should Know About the United States Supreme Court decision in Maryland v. Wynne

Pillsbury Winthrop Shaw Pittman LLP on

On May 18, 2015, the United States Supreme Court ruled in a 5-4 decision that Maryland’s personal income tax scheme violates the Commerce Clause of the United States Constitution by denying residents a full credit for...more

McDermott Will & Emery

U.S. Supreme Court’s Wynne Decision Calls New York’s Statutory Resident Scheme into Question

McDermott Will & Emery on

On May 18, the U.S. Supreme Court issued its decision in Comptroller of the Treasury of Maryland v. Wynne. In short, the Court, in a five-to-four decision written by Justice Alito, handed the taxpayer a victory by holding...more

Bradley Arant Boult Cummings LLP

Supreme Court Rules that Dormant Commerce Clause Limits Maryland’s Taxing Powers over Its Residents

Bradley Arant Boult Cummings LLP on

The U.S. Supreme Court issued its long-awaited decision in Comptroller of the Treasury of Maryland v. Wynne on May 18. In a split 5-4 decision, the Court struck down as unconstitutional a feature of Maryland’s income tax...more

Goulston & Storrs PC

Supreme Court Rules on Limits of State Taxing Authority – Refund Claims in Order

Goulston & Storrs PC on

In Comptroller v. Wynne, the Supreme Court ruled that individuals who earn income in states in which they do not reside may be entitled to refunds if the taxes they pay to the nonresident state are not fully creditable...more

Eversheds Sutherland (US) LLP

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

Eversheds Sutherland (US) LLP on

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

Eversheds Sutherland (US) LLP

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

Eversheds Sutherland (US) LLP on

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

7 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide