Richard Chamberlain, et ux. v. New York State Department of Taxation and Finance, et al.
Environmental AdministrativeLaw SocialSecurity Securities Immigration
Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the State, without offsetting credits for taxes paid to another State of domicile, violates the dormant Commerce Clause under this Court's decision in Comptroller of Treasury of Maryland v. Wynne, 135 S. Ct. 1787 (2015)
QUESTION PRESENTED Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the State, without offsetting credits for taxes paid to another State of domicile, violates the dormant Commerce Clause under this Court’s decision in Comptroller of Treasury of Maryland v. Wynne, 135 S. Ct. 1787 (2015). (I)