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Corporate Taxes Supreme Court of the United States Dormant Commerce Clause

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

Faegre Drinker Biddle & Reath LLP

Wynne Is a Win for Corporate Taxpayers

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

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