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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

DateProceedings and Orders (key to color coding)
07/23/2013Application (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.
07/30/2013Application (13A126) granted by The Chief Justice extending the time to file until October 14, 2013.
10/13/2013Petition for a writ of certiorari filed. (Response due November 18, 2013)
11/06/2013Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.
11/15/2013Order extending time to file response to petition to and including December 18, 2013.
11/18/2013Brief amici curiae of International Municipal Lawyers Association, et al. filed.
11/26/2013Brief of respondents Brian Wynne, and Karen Wynne in opposition filed.
12/10/2013Reply of petitioner Comptroller of the Treasury of Maryland filed.
12/11/2013DISTRIBUTED for Conference of January 10, 2014.
01/13/2014The Solicitor General is invited to file a brief in this case expressing the views of the United States.
04/04/2014Brief amicus curiae of United States filed.
04/21/2014Supplemental brief of respondents Brian Wynne, and Karen Wynne filed.
04/22/2014DISTRIBUTED for Conference of May 15, 2014.
05/19/2014DISTRIBUTED for Conference of May 22, 2014.
05/27/2014Petition GRANTED.
06/05/2014Record received from Court of Appeals of Maryland. 1 Box.
06/11/2014Consent to the filing of amicus curiae briefs, in support of either party or of neither party , received from counsel for the petitioner.
06/13/2014Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondents.
07/10/2014The time to file the joint appendix and petitioner's brief on the merits is extended to and including July 29, 2014.
07/10/2014The time to file respondents' brief on the merits is extended to and including September 19, 2014.
07/29/2014Joint appendix filed.
07/29/2014Brief of petitioner Comptroller of the Treasury of Maryland filed.
08/01/2014Brief amicus curiae of United States filed.
08/05/2014Brief amici curiae of International Municipal Lawyers Association, et al. filed.
08/05/2014Brief amicus curiae of Multistate Tax Commission filed.
08/26/2014Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
09/04/2014SET FOR ARGUMENT on Wednesday, November 12, 2014.
09/19/2014CIRCULATED
09/19/2014Brief of respondents Brian Wynne, et ux. filed. (Distributed)
09/26/2014Brief amicus curiae of American Legislative Exchange Council filed. (Distributed)
09/26/2014Brief amicus curiae of American Association of Attorney-Certified Public Accountants, Inc. filed. (Distributed)
09/26/2014Brief amicus curiae of National Association of Publicly Traded Partnerships filed. (Distributed)
09/26/2014Brief amicus curiae of Maryland Chamber of Commerce filed. (Distributed)
09/26/2014Brief amicus curiae of Chamber of Commerce of the United States of America filed. (Distributed)
09/26/2014Brief amici curiae of Michael S. Knoll, and Ruth Mason filed. (Distributed)
09/26/2014Brief amicus curiae of Council on State Taxation filed. (Distributed)
09/26/2014Brief amicus curiae of Tax Foundation filed. (Distributed)
09/26/2014Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. (Distributed)
09/26/2014Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)
09/26/2014Brief amicus curiae of Tax Economists filed. (Distributed)
10/15/2014Application (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.
10/16/2014Application (14A403) granted by The Chief Justice extending the time to file until October 23, 2014.
10/20/2014Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
10/21/2014Application (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.
10/22/2014Application (14A426) granted by The Chief Justice extending the time to file until October 24, 2014.
10/24/2014Reply of petitioner Comptroller of the Treasury of Maryland filed. (Distributed)
11/12/2014Argued. 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.
05/18/2015Adjudged 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.
06/19/2015MANDATE ISSUED.