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Tag: Commerce Clause

Fix The Tax Code Friday: State Tax Policy Versus The Feds

Kelly Phillips ErbMay 22, 2015

Earlier this week, the Supreme Court struck down Maryland’s personal income tax scheme as unconstitutional because it discriminated against interstate commerce “without regard to the

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Supreme Court Finds Maryland’s Tax Scheme Unconstitutional

Supreme Court Finds Maryland’s Tax Scheme Unconstitutional

Kelly Phillips ErbMay 18, 2015November 29, 2020

Last May, Dominic Perella, argued that the way that the State of Maryland treated tax credits was wrong, arguing, “Maryland’s approach is unfair to people

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Supreme Court Agrees To Hear Landmark Case On Whether States May Tax Income Earned In Other States

Kelly Phillips ErbMay 28, 2014July 29, 2020

Do states have the right to tax income earned in other states? That’s one of the issues raised in Comptroller v. Wynne, a Maryland case which the Supreme Court has agreed to hear this year.

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Professionals Speak Out On Supreme Court Health Care Ruling

Kelly Phillips ErbJuly 2, 2012June 17, 2020

My favorite part of tax law and tax policy, after I’ve sorted through it all in my own head, is picking the brains of my

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Is A Penalty A Tax? The SCOTUS Health Care Decision

Kelly Phillips ErbJune 28, 2012June 16, 2020

So first things, first. The Supreme Court upheld the Patient Protection and Affordable Care Act (a little background on the Act can be found here).

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