MARYLAND STATE COMPTROLLER V. WYNNE – THE U.S. SUPREME COURT USES THE COMMERCE CLAUSE TO INVALIDATE MARYLAND’S INCOME TAX STATUTE

Jeffrey R. D’Amico
SUNY College at Old Westbury

Christina Galasso
St. Joseph’s College

Peter D. Lucido
SUNY College at Old Westbury

ABSTRACT

This study examines the interaction between the Commerce Clause of the U.S.
Constitution and how the Supreme Court used its interpretation of the Commerce Clause to issue
its landmark decision invalidating Maryland’s income tax statute, ruling for the first time that a
state income tax statute unduly burdened interstate commerce. Further, this study will examine the
possible implications of the Supreme Court’s ruling for various states whose statutes may be
similar to the Maryland tax statute.

Keywords: Maryland State comptroller, U. S. Supreme Court, the commerce clause, Maryland’s income tax statute