Comptroller of the Treasury v. Wynne
Appearance
Comptroller of the Treasury v. Wynne | |
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Decided May 18, 2015 | |
Full case name | Comptroller of the Treasury v. Wynne |
Citations | 575 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 | |
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Case opinions | |
Majority | Alito |
Dissent | Scalia, joined by Thomas (Parts I, II) |
Dissent | Thomas, joined by Scalia (minus ¶1) |
Dissent | Ginsburg, 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]