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Constitutional Law Keyed to Choper
Comptroller of the Treasury of Maryland v. Wynne
Citation:
575 U.S. 542 (2015)Facts
Brian and Karen Wynne were Maryland residents who owned stock in Maxim Healthcare Services, Inc., a Subchapter S corporation that earned income in 39 states. As shareholders, the Wynnes reported pass-through income from Maxim on their personal tax returns. Maryland’s personal income tax system had two components: a “state” income tax and a “county” income tax. While Maryland allowed residents a credit against their state income tax for taxes paid to other states, it did not allow a similar credit against the county income tax. When the Wynnes claimed a credit for income taxes paid to other states against both their state and county income taxes, the Comptroller denied the credit against the county portion and assessed a tax deficiency. This tax scheme effectively resulted in double taxation of income the Wynnes earned from interstate activities, as this income was taxed both by Maryland and by the states where it was earned.
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