May states double tax their residents' incomes? The dormant commerce clause in Maryland State Comptroller of the Treasury v. Wynne.

Authors :: Fader, Michael
Source :: Tax Lawyer. Wntr, 2015, Vol. 68 Issue 2, p367, 19 p.
Publication Year :: 2015
Abstract: I. Introduction Benjamin Franklin warned that "[n]othing is certain but death and taxes." But what about double taxes? This term, the Supreme Court may decide that issue. The Due Process [...]

Subjects :: Double taxation -- Laws, regulations and rules
Interstate commerce -- Laws, regulations and rules
Maryland Comptroller of the Treasury v. Wynne (No. 13-485 (U.S. May 18, 2015))
Government regulation
United States Constitution (U.S. Const. art. 1, s. 8, cl. 3)

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