Wynne: Lose or Draw?
67 Vanderbilt Law Review En Banc 245 (2014)
24 Pages Posted: 12 Nov 2014
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
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