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Income Taxes › Supreme Court of the United States › Comptroller of the Treasury v Wynne

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 8

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APPELLATE COURT DISMISSES CONSTITUTIONAL CHALLENGE TO NEW YORK’S STATUTORY RESIDENCY SCHEME - The New York Appellate Division, First Department, finding that the U.S. Supreme Court’s 2015 decision in Comptroller of the...more

Alston & Bird

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

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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

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2016

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Faegre Drinker Biddle & Reath LLP

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

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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

Cozen O'Connor

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

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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

Faegre Drinker Biddle & Reath LLP

Wynne Is a Win for Corporate Taxpayers

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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

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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

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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

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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

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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

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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

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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

Faegre Drinker Biddle & Reath LLP

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

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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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