David De Jong serves as lead counsel for amicus brief in Supreme Court case, Comptroller v. Wynne
Related Attorney(s): David S. De Jong
Media Type: Publication
The U.S. Supreme Court is currently deliberating the most important case involving individual taxation in decades. The ruling will have wide implications for Maryland and for individuals with source income outside of their state of residence. The question raised in Maryland State Comptroller of Treasury v. Wynne is whether Maryland’s failure to credit taxes paid to other states against its “piggyback tax” on income violates the Commerce Clause of the U.S. Constitution, which prohibits states from passing laws inhibiting interstate commerce. The Comptroller has argued the tax is proper in that it ensures all residents pay for their share of benefits provided by the local governments.
The SCOTUS ruling could have a lasting effect either way. The ruling could leave Maryland liable for about $150 million in past claims. Or, if Maryland prevails, other states may refuse to allow their residents credit for taxes paid out-of-state.
Stein Sperling’s David De Jong was lead counsel on an amicus brief by the American Association of Attorney-CPAs. A ruling is likely to be issued in the coming weeks. Look for the latest news and Mr. De Jong’s analysis here.
Read the AAA-CPA’s brief supporting the Wynnes in its entirety on the American Bar Association website.
Update: Comptroller v. Wynne ruling is in! SCOTUS Comptroller v. Wynne ruling recognizes states do not have a boundless power to tax residents
The purpose of a donor agreement is to clearly establish that donor is not the child's legal parent.
Letters of Administration? "Interested Persons"? Accounts? Learn about the Maryland Probate Process.
Missteps, such as misclassification of employees and paying workers "salary," can lead to claims.
Get tips for paying accident-related medical bills in Virginia, Maryland and D.C.
The laws are complex and provide for significant penalties for any violations.