Comptroller v. Wynne
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 13-485 | Md. | Nov 12, 2014 | May 18, 2015 | 5-4 | Alito | OT 2014 |
Holding: Maryland’s personal income tax scheme, which taxes income that its residents earn both within and outside the state but does not provide residents with a full credit against the income taxes that they pay to other states, violates the dormant Commerce Clause.
Judgment: Affirmed, 5-4, in an opinion by Justice Alito on May 18, 2015. Justice Scalia filed a dissenting opinion, in which Justice Thomas joined as to Parts I and II. Justice Thomas filed a dissenting opinion in which Justice Scalia joined except as to the first paragraph. Justice Ginsburg filed a dissenting opinion, in which Justices Scalia and Kagan joined.
SCOTUSblog Coverage
- Opinion analysis: Maryland’s personal income tax violates the Commerce Clause (Bradley Joondeph, May 19, 2015)
- Argument analysis: The fate of Maryland’s personal income tax remains unclear (Bradley Joondeph, November 13, 2014)
- Argument preview: The scope of the states’ constitutional authority to tax the personal income of their residents (Bradley Joondeph, October 28, 2014)
- Stating the obvious, after a while (Lyle Denniston, May 27, 2014)
- Petition of the day (Mary Pat Dwyer, December 27, 2013)
| Date | Proceedings and Orders |
|---|---|
| Jul 23 2013 | Application (13A126) to extend the time to file a petition for a writ of certiorari from August 15, 2013 to October 14, 2013, submitted to The Chief Justice. |
| Jul 30 2013 | Application (13A126) granted by The Chief Justice extending the time to file until October 14, 2013. |
| Oct 13 2013 | Petition for a writ of certiorari filed. (Response due November 18, 2013) |
| Nov 6 2013 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner. |
| Nov 15 2013 | Order extending time to file response to petition to and including December 18, 2013. |
| Nov 18 2013 | Brief amici curiae of International Municipal Lawyers Association, et al. filed. |
| Nov 26 2013 | Brief of respondents Brian Wynne, and Karen Wynne in opposition filed. |
| Dec 10 2013 | Reply of petitioner Comptroller of the Treasury of Maryland filed. |
| Dec 11 2013 | DISTRIBUTED for Conference of January 10, 2014. |
| Jan 13 2014 | The Solicitor General is invited to file a brief in this case expressing the views of the United States. |
| Apr 4 2014 | Brief amicus curiae of United States filed. |
| Apr 21 2014 | Supplemental brief of respondents Brian Wynne, and Karen Wynne filed. |
| Apr 22 2014 | DISTRIBUTED for Conference of May 15, 2014. |
| May 19 2014 | DISTRIBUTED for Conference of May 22, 2014. |
| May 27 2014 | Petition GRANTED. |
| Jun 5 2014 | Record received from Court of Appeals of Maryland. 1 Box. |
| Jun 11 2014 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party , received from counsel for the petitioner. |
| Jun 13 2014 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondents. |
| Jul 10 2014 | The time to file the joint appendix and petitioner's brief on the merits is extended to and including July 29, 2014. |
| Jul 10 2014 | The time to file respondents' brief on the merits is extended to and including September 19, 2014. |
| Jul 29 2014 | Joint appendix filed. |
| Jul 29 2014 | Brief of petitioner Comptroller of the Treasury of Maryland filed. |
| Aug 1 2014 | Brief amicus curiae of United States filed. |
| Aug 5 2014 | Brief amici curiae of International Municipal Lawyers Association, et al. filed. |
| Aug 5 2014 | Brief amicus curiae of Multistate Tax Commission filed. |
| Aug 26 2014 | Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed. |
| Sep 4 2014 | SET FOR ARGUMENT on Wednesday, November 12, 2014. |
| Sep 19 2014 | CIRCULATED |
| Sep 19 2014 | Brief of respondents Brian Wynne, et ux. filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of American Legislative Exchange Council filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of American Association of Attorney-Certified Public Accountants, Inc. filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of National Association of Publicly Traded Partnerships filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of Maryland Chamber of Commerce filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of Chamber of Commerce of the United States of America filed. (Distributed) |
| Sep 26 2014 | Brief amici curiae of Michael S. Knoll, and Ruth Mason filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of Council on State Taxation filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of Tax Foundation filed. (Distributed) |
| Sep 26 2014 | Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed) |
| Sep 26 2014 | Brief amicus curiae of Tax Economists filed. (Distributed) |
| Oct 15 2014 | Application (14A403) to extend the time to file a reply brief on the merits from October 20, 2014 to October 23, 2014, submitted to The Chief Justice. |
| Oct 16 2014 | Application (14A403) granted by The Chief Justice extending the time to file until October 23, 2014. |
| Oct 20 2014 | Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED. |
| Oct 21 2014 | Application (14A426) to extend further the time within which to file petitioner's reply brief on the merits from October 23, 2014 to October 27, 2014, submitted to The Chief Justice. |
| Oct 22 2014 | Application (14A426) granted by The Chief Justice extending the time to file until October 24, 2014. |
| Oct 24 2014 | Reply of petitioner Comptroller of the Treasury of Maryland filed. (Distributed) |
| Nov 12 2014 | Argued. For petitioner: William F. Brockman, Acting Solicitor General, Baltimore, Md.; and Eric J. Feigin, Assistant to the Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.) For respondents: Dominic F. Perella, Washington, D. C. |
| May 18 2015 | Adjudged to be AFFIRMED. Alito, J., delivered the opinion of the Court, in which Roberts, C. J., and Kennedy, Breyer, and Sotomayor, JJ., joined. Scalia, J., filed a dissenting opinion, in which Thomas, J., joined as to Parts I and II. Thomas, J., filed a dissenting opinion, in which Scalia, J., joined except as to the first paragraph. Ginsburg, J., filed a dissenting opinion, in which Scalia and Kagan, JJ., joined. |
| Jun 19 2015 | MANDATE ISSUED. |
