Comptroller of the Treasury of Maryland v. Wynne
2015 United States Supreme Court case / From Wikipedia, the free encyclopedia
Dear Wikiwand AI, let's keep it short by simply answering these key questions:
Can you list the top facts and stats about Comptroller of the Treasury of Maryland v. Wynne?
Summarize this article for a 10 year old
SHOW ALL QUESTIONS
Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. 542 (2015), is a 2015 U.S. Supreme Court decision that applied the Dormant Commerce Clause doctrine to Maryland's personal income tax scheme and found that the failure to provide a full credit for income taxes paid to other states was unconstitutional.
Quick Facts Comptroller of the Treasury of Maryland v. Wynne, Argued November 12, 2014 Decided May 18, 2015 ...
Comptroller of the Treasury of Maryland v. Wynne | |
---|---|
Argued November 12, 2014 Decided May 18, 2015 | |
Full case name | Comptroller of the Treasury of Maryland v. Brian Wynne et ux. |
Docket no. | 13-485 |
Citations | 575 U.S. 542 (more) 135 S. Ct. 1787; 191 L. Ed. 2d 813 |
Case history | |
Prior | 431 Md. 147, 64 A.3d 453 (2013); cert. granted, 572 U.S. 1134 (2014). |
Holding | |
Maryland's personal income tax scheme, which consists of a state and county income tax, violated the Commerce Clause because it did not allow a credit against the county income tax for income taxes paid to other states. | |
Court membership | |
| |
Case opinions | |
Majority | Alito, joined by Roberts, Kennedy, Breyer, Sotomayor |
Dissent | Scalia, joined by Thomas (Parts I and II) |
Dissent | Thomas, joined by Scalia (except first paragraph) |
Dissent | Ginsburg, joined by Scalia, Kagan |
Laws applied | |
U.S. Const. art. I, § 8, cl. 3 |
Close