intangible-income

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-1569 Richard Chamberlain, et ux. v. New York State Department of Taxation and Finance, et al. New York 2019-06-24 Denied comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause double-taxation intangible-income interstate-taxation state-taxation tax-credits tax-jurisdiction tax-residency wynne-precedent 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…
18-1570 Samuel Edelman, et ux. v. New York State Department of Taxation and Finance, et al. New York 2019-06-24 Denied Amici (5) double-taxation due-process residency state-taxation tax-credits ' domicile' comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause intangible-income interstate-taxation state-taxation tax-credits wynne-precedent The issue being raised is whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain indivi…