Deciphering the Supreme Court's Opinion in Wynne
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.