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Wednesday, May 28, 2014

Supreme Court to rule in Maryland income tax case

Supreme Court to rule in Maryland income tax case
[JURIST] The US Supreme Court [official website] on Tuesday granted certiorari [order list, PDF] in Comptroller v. Wynne [docket; cert. petition, PDF] to determine whether the US Constitution prohibits a state from taxing all the income of its residents—wherever earned—by mandating a credit for taxes paid on income earned in other states. Maryland allows such a credit against its state income tax but not against its local county taxes. The Maryland Court of Appeals ruled [opinion] this practice unconstitutional, and... [more].

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