State of Maryland secondary Archives: on Tax Reform


Anthony Kennedy: State taxes must credit taxes paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Maryland's tax scheme is inherently discriminatory and operates as a tariff, which is fatal. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Antonin Scalia: Dormant Commerce Clause is a judicial fraud

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.

Excerpts from Dissent SCALIA would uphold the constitutionality of the Maryland tax scheme because the dormant Commerce Clause, in his words, is "a judicial fraud."

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Clarence Thomas: States need not credit taxes paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia, Thomas, Ginsburg, and Kagan dissented.

Excerpts from Dissent THOMAS notes that some States imposed income taxes at the time of the adoption of the Constitution, and that "there is no indication that those early state income tax schemes provided credits for income taxes paid elsewhere."

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Elena Kagan: States can tax out-of-state earnings, even if taxed there

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia, Thomas, Ginsburg, and Kagan dissented.

Excerpts from Dissent GINSBURG [joined by Scalia and Kagan]: Today's decision veers from a principle of taxation repeatedly acknowledged by this Court: A nation or State "may tax all the income of its residents, even income earned outside the taxing jurisdiction."

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

John Roberts: State taxes must credit taxes paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Maryland's tax scheme is inherently discriminatory and operates as a tariff, which is fatal. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Larry Hogan: Refund for MD taxes that were paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia, Thomas, Ginsburg, and Kagan dissented.

Excerpts from Wikipedia In September 2015, Maryland governor Larry Hogan launched a campaign to raise awareness of the availability of tax refunds. Hogan relished that he had "the pleasure of sending refund checks."

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" Sep 28, 2015

Peter Franchot: Refund for MD taxes that were paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia, Thomas, Ginsburg, and Kagan dissented.

Excerpts from Wikipedia In September 2015, Gov. Hogan raised awareness of the availability of tax refunds. The Comptroller of the Treasury of Maryland, Peter Franchot, said he had an obligation to defend Maryland's tax scheme, but that he "always kind of secretly agreed with them."

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" Sep 28, 2015

Ruth Bader Ginsburg: States can tax out-of-state earnings, even if taxed there

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia, Thomas, Ginsburg, and Kagan dissented.

Excerpts from Dissent GINSBURG [joined by Scalia and Kagan]: Today's decision veers from a principle of taxation repeatedly acknowledged by this Court: A nation or State "may tax all the income of its residents, even income earned outside the taxing jurisdiction."

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Samuel Alito: State taxes must credit taxes paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Maryland's tax scheme is inherently discriminatory and operates as a tariff, which is fatal. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Sonia Sotomayor: State taxes must credit taxes paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Maryland's tax scheme is inherently discriminatory and operates as a tariff, which is fatal. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

Stephen Breyer: State taxes must credit taxes paid in other states

Maryland Residents who pay income tax to another jurisdiction for income earned in that other jurisdiction were not allowed a credit [in Maryland]. Held: Maryland's personal income tax scheme violates the dormant Commerce Clause, [the doctrine barring state protectionism, and hence is disallowed].

Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Maryland's tax scheme is inherently discriminatory and operates as a tariff, which is fatal. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.

Source: Justia.com on 2015 SCOTUS case: "Comptroller of MD v. Wynne" May 18, 2015

  • The above quotations are from State of Maryland Politicians: secondary Archives.
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