Speakers: Kelley C. Miller

Event Type: CLE / CPD

Location Name:
The CLE Conference Center Wanamaker Building, 100 E Penn Square 10th FL, Ste. 1010, Philadelphia PA 19107
Start Date/Time:
30 June 2015, 12:30 PM EDT
End Date/Time:
30 June 2015, 1:30 PM EDT

On May 18, 2015, in Comptroller of the Treasury of Maryland v. Wynne, the U.S. Supreme Court found that a Maryland tax was unconstitutional as it applied to Maryland residents because (i) the offending tax is imposed on the worldwide income of Maryland residents, (ii) the offending tax is imposed on the Maryland source income of nonresidents, and (iii) Maryland residents are not permitted to take a credit for the taxes they paid to other states on the same income. The panel will discuss the Wynne decision, the dormant commerce clause, and the implications of Wynne on other taxes, including the Philadelphia wages tax and net profit tax paid by certain Philadelphia residents and the Pennsylvania personal income tax paid by certain Pennsylvania residents.

 Our faculty will highlight the following issues, among others:

  • What Wynne means
  • Dormant Commerce Clause Lives
  • Implications of Wynne on Other Taxes

For more information, please visit PBI Catalog.