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  Comptroller v. Wynne - SCOTUS: Double taxation of out-of-state income by Maryland violates Commerce Clause

  22 mai 2015 By Bill Innes

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  Précis: Mr. and Mrs. Wynne were residents of Maryland. They had sources of income in a number of states and sought tax credits in Maryland for income taxes paid to those other states. They were granted tax credits against Maryland “state” taxes but not Maryland “county” taxes (“county” taxes being in fact imposed and collected by the State of Maryland).
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