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Hogan Lovells Secured Supreme Court Decision That Maryland’s Income Tax Law is Unconstitutional

18 May 2015

WASHINGTON, D.C. 18 May 2015 – Hogan Lovells secured a decision in the U.S. Supreme Court case of Comptroller v. Wynne in which the Court determined that Maryland’s income tax law is unconstitutional because it does not provide a full tax credit to residents for income tax paid outside the state.

The Court held that the state’s practice of withholding this credit violated the Commerce Clause as it potentially depresses business across state lines on an individual level. The ruling may lead to tax refunds for Maryland taxpayers who tried to claim the credit on their county income tax returns between 2006 and 2014.

"Our client Brian Wynne is pleased with the decision. He believes that the Court has reached a just and fair conclusion.  And he further believes that the decision will provide an enhancement to future Maryland residents who desire to operate in interstate commerce," Appellate Practice Co-Head Neal Katyal said. "It was a great honor for Hogan Lovells, which has had a long presence in Maryland, to represent Brian in this important Supreme Court case."

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