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Roundtable: Comptroller v. Wynne

Our current Roundtable considers Maryland State Comptroller of the Treasury v. Wynne, argued before the Supreme Court on November 12, 2014. In Wynne, the Court considers whether the Constitution bans a state from taxing its residents’ income, wherever earned, by requiring a credit for taxes paid on income taxed in other states. The Court could answer many questions: How far is the reach of the dormant Commerce Clause in the context of income taxation? What is the extent of a state’s power to enforce personal income taxes on its residents? What kinds of residents are subject to double taxation and why? Professors Edward Zelinsky, Dan Coenen, Brannon Denning, Norman Williams, Michael Greve, and Adam Thimmesch tackle these questions and more in their contributions.

Why Wynne Worries Me
PDF · Edward A. Zelinsky · 67 Vand. L. Rev. En Banc 207 (2014).

Why Wynne Should Win
PDF · Dan T. Coenen · 67 Vand. L. Rev. En Banc 217 (2014).

Wynne: Lose or Draw?
PDF · Brannon P. Denning & Norman R. Williams · 67 Vand. L. Rev. En Banc 245 (2014).

The Dormant Coordination Clause
PDF · Michael S. Greve · 67 Vand. L. Rev. En Banc 269 (2014).

Comptroller v. Wynne and the Futile Search for Non-Discriminatory State Taxation
PDF · Adam B. Thimmesch · 67 Vand. L. Rev. En Banc 283 (2014).

Previous Roundtables

Sebelius v. Hobby Lobby Stores, Inc. | Golan v. Holder | Dukes v. Wal-Mart Stores, Inc. | Skilling v. United States | Free Enterprise Fund v. Public Company Accounting Oversight Board