High Court Levels Individual, Corporate Taxes In Md. Ruling

Law360, New York (May 18, 2015, 9:37 PM EDT) -- The U.S. Supreme Court's invalidation Monday of a Maryland tax scheme that prohibits resident individuals from offsetting county level income taxes by amounts already paid to other jurisdictions sends a strong message to states that individuals are entitled to the same non-double-taxation principles as corporations long have been.

In a 5-4 opinion released Monday, the high court ruled that Maryland's failure to provide a county credit violates the commerce clause of the U.S. Constitution by subjecting individual taxpayers to double taxation if they work between states. Maryland said it needed the tax money to fund social services, but the majority opinion...

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