Maryland State Comptroller of the Treasury v. Wynne (2014)
Maryland State Comptroller of the Treasury v. Wynne was argued before the Supreme Court on November 12, 2014. In Wynne, the Court considered whether the Constitution bans a state from taxing its residents’ income, wherever earned, by requiring a credit for taxes paid on income taxed in other states. The Court could have answered many questions: How far is the reach of the dormant Commerce Clause in the context of income taxation? What is the extent of a state’s power to enforce personal income taxes on its residents? What kinds of residents are subject to double taxation and why?
Professors Edward Zelinsky, Dan Coenen, Brannon Denning, Norman Williams, Michael Greve, and Adam Thimmesch tackle these questions and more in their contributions.
Comptroller v. Wynne and the Futile Search for Non-Discriminatory State Taxation
PDF · Adam B. Thimmesch · 67 Vand. L. Rev. En Banc 283 (2014).