The article examines the constitutionality of a Maryland tax law focusing on the U.S. Supreme Court case Comptroller of the Treasury of Maryland v. Wynne, and mentions history of state taxation under the dormant Commerce Clause; and use of internal consistency test by the Supreme Courts in Wynne
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce ...
The United States Supreme Court has been confronted with numerous issues which require a reconciliat...
In an earlier article, we argued that the Utah Supreme Court failed to follow and correctly apply cl...
On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. W...
Last Term, a sharply divided Supreme Court decided a landmark dormant Commerce Clause case, Comptrol...
The internal consistency test reveals that Maryland applies systematically higher “county” taxes to ...
Under the internal consistency doctrine articulated by the U.S. Supreme Court under the dormant Co...
Before 1983, the Supreme Court had never uttered the phrase internal consistency in a state tax op...
Whatever role internal consistency may come to play in the Court\u27s commerce clause jurisprudenc...
In Maryland State Comptroller of the Treasury v. Wynne, the Court could reshape core features of dor...
In Wynne, the Supreme Court held that Maryland\u27s personal income tax regime violated the dormant ...
In Comptroller of the Treasury of Maryland v. Wynne, the United States Supreme Court held unconstitu...
In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should ...
The taxpayer in Steiner v. Utah State Tax Commission, a 2019 decision by the Utah Supreme Court, has...
The European Court of Justice ( ECJ ) has come under increasing criticism for overstepping its insti...
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce ...
The United States Supreme Court has been confronted with numerous issues which require a reconciliat...
In an earlier article, we argued that the Utah Supreme Court failed to follow and correctly apply cl...
On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. W...
Last Term, a sharply divided Supreme Court decided a landmark dormant Commerce Clause case, Comptrol...
The internal consistency test reveals that Maryland applies systematically higher “county” taxes to ...
Under the internal consistency doctrine articulated by the U.S. Supreme Court under the dormant Co...
Before 1983, the Supreme Court had never uttered the phrase internal consistency in a state tax op...
Whatever role internal consistency may come to play in the Court\u27s commerce clause jurisprudenc...
In Maryland State Comptroller of the Treasury v. Wynne, the Court could reshape core features of dor...
In Wynne, the Supreme Court held that Maryland\u27s personal income tax regime violated the dormant ...
In Comptroller of the Treasury of Maryland v. Wynne, the United States Supreme Court held unconstitu...
In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should ...
The taxpayer in Steiner v. Utah State Tax Commission, a 2019 decision by the Utah Supreme Court, has...
The European Court of Justice ( ECJ ) has come under increasing criticism for overstepping its insti...
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce ...
The United States Supreme Court has been confronted with numerous issues which require a reconciliat...
In an earlier article, we argued that the Utah Supreme Court failed to follow and correctly apply cl...