<p>U.S. Supreme Court Finds Maryland Income Tax Regime Violates Dormant Commerce Clause</p>

U.S. Supreme Court Finds Maryland Income Tax Regime Violates Dormant Commerce Clause

The U.S. Supreme Court affirmed the Maryland Court of Appeals decision that the state's personal income tax regime, which denied a county income tax credit for income a couple received from an investment in an out-of-state S corporation, violates the dormant commerce clause of the U.S. Constitution.

Maryland Court of Appeals decision <a href="/lr/resolve//1bxn"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2013 STT 19-17: State Court Opinions"/></a>.<p class="breakline"> </p> Related coverage <a href="/lr/resolve//22zm"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2015 STT 96-1: News Stories"/></a> and <a href="/lr/resolve//22zn"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2015 STT 96-2: News Stories"/></a>.