Jump to content

Comptroller of the Treasury v. Wynne

From Wikipedia, the free encyclopedia
Comptroller of the Treasury v. Wynne
Decided May 18, 2015
Full case nameComptroller of the Treasury v. Wynne
Citations575 U.S. 542 (more)
Holding
A state income-tax scheme that taxes residents for in-state and out-of-state income violates the Dormant Commerce Clause when it does not provide residents with full credit for the income taxes they pay to other states.
Court membership
Chief Justice
John Roberts
Associate Justices
Antonin Scalia · Anthony Kennedy
Clarence Thomas · Ruth Bader Ginsburg
Stephen Breyer · Samuel Alito
Sonia Sotomayor · Elena Kagan
Case opinions
MajorityAlito
DissentScalia, joined by Thomas (Parts I, II)
DissentThomas, joined by Scalia (minus ¶1)
DissentGinsburg, joined by Scalia, Kagan
Laws applied
Dormant Commerce Clause

Comptroller of the Treasury v. Wynne, 575 U.S. 542 (2015), was a United States Supreme Court case in which the court held that a state income-tax scheme that taxes residents for in-state and out-of-state income violates the Dormant Commerce Clause when it does not provide residents with full credit for the income taxes they pay to other states.[1][2]

References

[edit]
  1. ^ Comptroller of the Treasury v. Wynne, 575 U.S. 542 (2015).
  2. ^ "Opinion analysis: Maryland's personal income tax violates the Commerce Clause". SCOTUSblog. 2015-05-19. Retrieved 2024-12-19.
[edit]