An Odd Remedy that Does Not Solve the Supposed Problem

George Washington Law Review On the Docket (October Term 2014)

GWU Legal Studies Research Paper

GWU Law School Public Law Research Paper

3 Pages Posted: 24 Oct 2017

See all articles by Neil H. Buchanan

Neil H. Buchanan

George Washington University Law School

Date Written: May 23, 2015

Abstract

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.

Suggested Citation

Buchanan, Neil H., An Odd Remedy that Does Not Solve the Supposed Problem (May 23, 2015). George Washington Law Review On the Docket (October Term 2014); GWU Legal Studies Research Paper; GWU Law School Public Law Research Paper. Available at SSRN: https://ssrn.com/abstract=3033287

Neil H. Buchanan (Contact Author)

George Washington University Law School ( email )

2000 H Street, N.W.
Washington, DC 20052
United States
202-994-3875 (Phone)

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