Wynne: Lose or Draw?

67 Vanderbilt Law Review En Banc 245 (2014)

24 Pages Posted: 12 Nov 2014

See all articles by Brannon P. Denning

Brannon P. Denning

Samford University - Cumberland School of Law

Norman Williams

Willamette University - College of Law

Date Written: November 6, 2014


This contribution to the Vanderbilt Law Review En Banc's Roundtable on Comptroller v. Wynne, argues that the Supreme Court should affirm the Maryland Court of Appeals' decision that the failure of the state to credit taxes paid on income earned out of state against taxes owed on the same income by virtue of residence violated the dormant Commerce Clause doctrine. We argue that the state court decision cannot be reversed without damage to important constitutional protections against discriminatory treatment, by states, of income earned elsewhere. The paper also speculates why the Court chose to hear this particular case and what the Court's decision to grant certiorari might mean for the future of the dormant Commerce Clause doctrine in state and local tax cases.

Keywords: Supreme Court, certiorari, dormant Commerce Clause, Compete Auto, Wynne, tax credit, double taxation, interstate commerce, due process clause

Suggested Citation

Denning, Brannon P. and Williams, Norman, Wynne: Lose or Draw? (November 6, 2014). 67 Vanderbilt Law Review En Banc 245 (2014). Available at SSRN: https://ssrn.com/abstract=2522079

Brannon P. Denning (Contact Author)

Samford University - Cumberland School of Law ( email )

800 Lakeshore Dr.
Birmingham, AL 35229
United States
205-726-2413 (Phone)
205-726-4060 (Fax)

Norman Williams

Willamette University - College of Law ( email )

245 Winter St. SE
Salem, OR 97301
United States
503-370-6190 (Phone)
503-370-6375 (Fax)

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