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

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

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 taxes that they pay to other states, violates the Commerce Clause because it causes some of the income earned by Maryland residents outside the state to be taxed twice, thus creating an incentive for Maryland taxpayers to opt for intrastate rather than interstate economic activity.

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