An Odd Remedy that Does Not Solve the Supposed Problem
George Washington Law Review On the Docket (October Term 2014)
3 Pages Posted: 24 Oct 2017
Date Written: May 23, 2015
In Wynne v. Comptroller of Maryland, a 5-4 majority of the Supreme Court held that Maryland violated the Dormant Commerce Clause by refusing to grant credits (for the purpose of computing county-level add-on taxes to the state's income tax) for taxes paid to other states by Marylanders who earned income out of state. The Court's majority, however, explicitly held that it would be possible for Maryland to remedy their supposed violation by denying tax credits more broadly, rather than by preventing the supposed double-taxation that supposedly offended the court. The holding left open the possibility that both out-of-state and in-state taxpayers could successfully sue Maryland, based on theories that are directly in conflict with each other.
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