Today the Supreme Court of the United States issued a per curiam ruling summarily reversing the four-to-three Court of Appeals decision in Kulbicki v. State, 440 Md. 33 (2014). Interestingly, the Supreme Court never issued an order calling up the state court record (see, for instance, the docket in Martinez v. Illinois) – even though Maryland is not a state where the record is available online.
It took the Supreme Court just 4½ pages to unanimously reverse. Read More…
At long last, the Supreme Court today issued its ruling affirming the decision of the Maryland Court of Appeals in Comptroller v. Wynne, 431 Md. 147 (2013). The Supreme Court’s opinion is here. Justice Alito wrote for the 5-to-4 majority, holding that Maryland’s income tax scheme violates the dormant commerce clause. In the kind of unusual lineup we expect in dormant commerce clause cases, Justices Scalia, Thomas, Ginsburg, and Kagan dissented.
The decision could cost Maryland and its localities $200 million in tax refunds. Although the taxpayers were disputing their Howard County income tax, the hardest-hit locality is Montgomery County, which has many residents who earn income in Washington, D.C. or Virginia.