Related Attorney: H. Jacob Lager
The Supreme Court ruled Monday that a Maryland tax scheme that does not allow residents to credit taxes paid to other jurisdictions against their county income taxes violates the dormant Commerce Clause. Here, attorneys tell Law360 the significance of Comptroller of the Treasury of Maryland v. Wynne. Mr. Lager responded with the following opinion.
“This decision reaffirms our nation’s historic aversion to the tariffs, protectionism, and ‘Economic Balkanization’ that would necessarily arise if all states were free to burden interstate commerce with a punitive rate. Though a rebuke, and a welcome precedent for business owners … who wish to grow their out-of-state customer base, this narrow decision is not likely to prevent states from seeking new tax avenues. The decision itself notes that the Supreme Court has been striking down preferential tariffs since 1938. I’d expect states to continue to push the boundaries of permissible taxation in the future.”
The article including Mr. Lager’s quote was published in four Law360 daily sections of coverage, which are sent out to 100,000 daily recipients. Half of the recipients are corporate counsel.
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