Walter Hellerstein, Francis Shackelford Professor of Taxation, Distinguished Research Professor at the University of Georgia School of Law and renowned expert in state tax legal matters, co-authored a brief in the Supreme Court case Comptroller of the Treasury v. Wynne on behalf of the Maryland Chamber of Commerce as amicus curiae in support of the taxpayers in Wynne. Special point of consideration to Chamber member Herman Rosenthal for assisting on an earlier draft of the article Deciphering the Supreme Court’s Opinion in Wynne that appears in the July 2015 issue of Journal of Taxation.
From the article: “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 income taxed on a source basis by other states. The Court suggested, however, 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.”
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