• Maryland Seeks Cash, Not Credit, Before Supreme Court
  • November 28, 2014
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • On Wednesday, November 12, 2014 the United States Supreme Court heard oral arguments in Comptroller of Maryland v. Wynne. The case turns on whether Maryland’s personal income tax system violates the dormant Commerce Clause of the United States Constitution because of Maryland’s failure to provide a credit for taxes paid to other states. The case has far-reaching implications and the US Supreme Court justices engaged in a lively dialogue with counsel regarding the constitutional limitations of state taxation.In their article for Law360, Sutherland tax attorneys Jeffrey Friedman and Jonathan Maddison discuss the arguments raised in the briefing and describe how resolving the debate about whether states of residence can tax all of the income of their residents may have far reaching outcomes.Read the full article.
    On November 12, the U.S. Supreme Court heard oral arguments in Comptroller of Maryland v. Wynne. The case turns on whether Maryland’s personal income tax system violates the dormant Commerce Clause of the United States Constitution because of Maryland’s failure to provide a credit for taxes paid to other states. The U.S. Supreme Court justices engaged in a lively dialogue with counsel regarding the constitutional limitations of state taxation.

    In their article for Law360, Sutherland tax attorneys discuss the arguments raised in the briefing and describe how resolving the debate about whether states of residence can tax all of the income of their residents may have a far-reaching effect.