Comptroller of Treasury of Md. v. Wynne
Supreme Court of the United States
1Opinion of the CourtJustice Alito
This case involves the constitutionality of an unusual feature of Maryland's personal income tax scheme. Like many other States, Maryland taxes the income its residents earn both within and outside the State, as well as the income that nonresidents earn from sources within Maryland. But unlike most other States, Maryland does not offer its residents a full credit against the income taxes that they pay to other States. The effect of this scheme is that some of the income earned by Maryland residents outside the State is taxed twice. Maryland's scheme creates an incentive for taxpayers to opt…
Also in this document: Dissent · Scalia; Dissent · Thomas; Dissent · Ginsburg.
2Cases cited81 opinions
- Carroll v. United StatesSupreme Court of the United States · 1925
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Roth v. United StatesSupreme Court of the United States · 1957
- District of Columbia v. HellerSupreme Court of the United States · 2008
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3Cited by156 opinions
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- Dorce v. City of New YorkCourt of Appeals for the Second Circuit · 2021
- Tennessee Wine and Spirits Retailers Assn. v. ThomasSupreme Court of the United States · 2019
- Ex parte IngramCourt of Criminal Appeals of Texas · 2017
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