Comptroller of the Treasury of Maryland v. Wynne

Comptroller of the Treasury of Maryland v. Wynne
Supreme Court of the United States
Argued November 12, 2014 Decided May 18, 2015
Full case name	Comptroller of the Treasury of Maryland v. Brian Wynne et ux.
Docket no.	13-485
Citations	575 U.S. 542 (more) 135 S. Ct. 1787; 191 L. Ed. 2d 813
Case history
Prior	431 Md. 147, 64 A.3d 453 (2013); cert. granted, 572 U.S. 1134 (2014).
Holding
Maryland's personal income tax scheme, which consists of a state and county income tax, violated the Commerce Clause because it did not allow a credit against the county income tax for income taxes paid to other states.
Court membership
Chief Justice John Roberts Associate Justices Antonin Scalia · Anthony Kennedy Clarence Thomas · Ruth Bader Ginsburg Stephen Breyer · Samuel Alito Sonia Sotomayor · Elena Kagan
Case opinions
Majority	Alito, joined by Roberts, Kennedy, Breyer, Sotomayor
Dissent	Scalia, joined by Thomas (Parts I and II)
Dissent	Thomas, joined by Scalia (except first paragraph)
Dissent	Ginsburg, joined by Scalia, Kagan
Laws applied
U.S. Const. art. I, § 8, cl. 3

Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. 542 (2015), is a 2015 U.S. Supreme Court decision that applied the Dormant Commerce Clause doctrine to Maryland's personal income tax scheme and found that the failure to provide a full credit for income taxes paid to other states was unconstitutional.