Deciphering the Supreme Court's Opinion in Wynne

Walter Hellerstein, UGA School of Law

Deciphering the Supreme Court's Opinion in Wynne, Walter Hellerstein, Journal of Taxation, Copyright 2015. Published by Thomson Reuters/Tax & Accounting.


In Wynne, the Supreme Court held that Maryland's personal income tax regime violated the dormant Commerce Clause because It taxed income on a residence and source basis without giving a credit to residents for in· come taxed on a source basis by other states. The Court suggested, how· ever, that a state may tax residents on all their Income without providing a credit for taxes paid by other states if the state did not tax nonresidents on income from sources within the state, even though such a taxing regime might result in double taxation of interstate commerce.