News & Analysis as of

Comptroller of the Treasury v Wynne

Does Disclosure Of Results Of Internal Investigation Constitute Subject Matter Waiver?

by Allen Matkins on

Last Friday, I wrote about one of the docketed appeals in Wynn Resorts, Limited v. Eight Jud. Dist. Ct., 41 Nev. Adv. Op. 52 (2017). Today’s post concerns the other docketed appeal in that case. This appeal addressed...more

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

by 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

Massachusetts SJC Reaffirms Decision Sourcing 100% of Taxpayer’s Loans to Massachusetts — Confirms Opportunity for Out-of-State...

by Reed Smith on

On August 12, 2016, the Massachusetts Supreme Judicial Court issued its decision in First Marblehead on remand from the U.S. Supreme Court. The decision reaffirms that many taxpayers that (1) file as financial institutions in...more

Southeast State & Local Tax: Important Developments - March 2016

by Williams Mullen on

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

U.S. Supreme Court Vacates Decision in First Marblehead; Remands to Massachusetts Supreme Judicial Court

by Reed Smith on

On October 13, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by...more

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

by Faegre Baker Daniels on

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

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

by 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

Could Maryland v. Wynne Result in NY Refunds?

by Hodgson Russ LLP on

A new U.S. Supreme Court case, Maryland v. Wynne, will likely have a broad impact on various state taxation schemes, and it could create the potential for refunds for numerous taxpayers. Taxpayers who have paid tax to...more

Focus on Tax Controversy and Litigation - Supreme Court Decides Maryland v. Wynne and Rules that Maryland Tax Scheme Is...

by Shearman & Sterling LLP on

In This Issue: - Maryland’s Tax Scheme Ruled Unconstitutional - “FTC Generator” Case Update - FSA Rules that Equitable Disgorgement May be Deductible Expense - District Court Upholds Attorney Client...more

Preventing Double Taxation of Interstate Income: Supreme Court’s “Wynne” Decision is a Win for Taxpayers

In a five-to-four decision, the United States Supreme Court held that the dormant commerce clause protects in-state residents from the double taxation of their interstate income. This is a complicated decision and the margin...more

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

by 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

Wynne Is a Win for Corporate Taxpayers

by Faegre Baker Daniels 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

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

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

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

by 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

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

by 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

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

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

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

by 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

Supreme Court Mandates State Income Tax Credits, Pretty Much

by Charles (Chuck) Rubin on

Maryland imposes income taxes on its residents. There is a state level income tax, and a county level tax. If a Maryland resident incurs income in other states and pays state income tax to those other states, there is a...more

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

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

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

by Faegre Baker Daniels on

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

U.S. Supreme Court Update - February 2015

by Hodgson Russ LLP on

Court Considers Constitutionality of Maryland's Personal Income Tax - On 11/12/14, the U.S. Supreme Court heard oral arguments on the constitutionality of Maryland's personal income tax in Comptroller of the Treasury...more

U.S. Supreme Court Update - January 2015

by Hodgson Russ LLP on

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v....more

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