Comptroller of the Treasury of Maryland v. Wynne
| 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 | |
| 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 | |
| |
| 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 | |
Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. 542 (2015), is a 2015 U.S. 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.