On November 12, the U.S. Supreme Court heard oral arguments in Comptroller of Maryland v. Wynne. The case turns on whether Maryland’s personal income tax system violates the dormant Commerce Clause of the United States Constitution because of Maryland’s failure to provide a credit for taxes paid to other states. The U.S. Supreme Court justices engaged in a lively dialogue with counsel regarding the constitutional limitations of state taxation.
In their article for Law360, Sutherland tax attorneys discuss the arguments raised in the briefing and describe how resolving the debate about whether states of residence can tax all of the income of their residents may have a far-reaching effect.
Read the full article.