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Article
Wynne and the Double Taxation of Dual Residents
State Tax Notes (2014)
  • Edward A. Zelinsky, Benjamin N. Cardozo School of Law
Abstract
Zelinsky discusses Maryland State Comptroller of the Treasury v. Wynne. He writes that the U.S. Supreme Court should decide the case narrowly and in a way that does not prevent it from ruling later that the dormant commerce clause requires tax credits to abate the double taxation of individuals who are residents of two or more states but lack the ability to vote in a state that taxes them as residents on their worldwide income.
Disciplines
Publication Date
July 28, 2014
Citation Information
Edward A. Zelinsky. "Wynne and the Double Taxation of Dual Residents" State Tax Notes Vol. 73 (2014) p. 259
Available at: http://works.bepress.com/edward-zelinsky/238/