Solicitor General Urges SCOTUS to Reverse Court of Appeals in Comptroller v. Wynne

We previously reported in January that the Supreme Court of the United States requested the views of the Solicitor General of the United States as to whether to grant certiorari in Maryland State Comptroller of the Treasury v. Wynne, 431 Md. 147 (2013). As reported today by Steve Lash at The Daily Record, the Solicitor General has filed a brief in support of the State’s petition.

The Solicitor General’s brief is available here. Below is the Solicitor General’s argument summary, from pages 6 and 7 of that brief:

The decision below is incorrect and warrants this Court’s review. This Court has long recognized that States have plenary authority to tax the entire income, wherever earned, of their own residents, who directly benefit from the services funded by income taxes, and who collectively have the political power to achieve the repeal of any undesirable tax laws. Although States often choose to grant tax credits to their residents for income taxes paid in other states, nothing in the Commerce Clause compels a state to offer such credits or otherwise defer to other States in the taxation of its own residents’ income. The decision below has significant financial consequences for Maryland; may lead to challenges to similar tax schemes in other jurisdictions; and is inconsistent with statements made by the highest courts in other States. This case is a suitable vehicle for addressing the question presented, and this Court should grant certiorari.

The Supreme Court’s docket does not yet indicate when the State’s petition will be re-listed for consideration, but the April 25, 2014 conference seems likely. We’ll continue to keep our readers apprised of any developments.

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