State Income, Double Taxation, and Tax Discrimination in the Post-Wynne World
1 PM GMT
States have the right to implement tax systems to tax their residents and out-of-state taxpayers provided that those systems do not infringe on the taxpayer’s Constitutional rights. In Maryland v. Wynne, the US Supreme Court concluded that Maryland’s tax was unconstitutional as applied to Maryland residents. This panel will offer a primer on these essential state tax concepts: what is income at the state level; double taxation tax discrimination; and the dormant commerce clause, as well as offer insight into the Wynne decision and the implications of the Wynne decision on other taxes.
Jairo G. Cano, Agostino & Associates PC, Hackensack, NJ
Stewart M. Weintraub, Chamberlain Hrdlicka White Williams & Aughtry, West Conshohocken, PA
PLEASE NOTE: To receive CLE credit, each individual attendee must be logged into the webinar interface for the ENTIRE program (including the Q&A). Partial credit is not available for this program. Please see the CLE Informaton page for more details.
$75 Section of Taxation Members
$150 All other ABA Members
$125 Young Lawyers
$125 Government / Academic / Non-Profit
$195 All other registrants
FREE Full-time J.D., LL.M., or M.T. Candidates (No CLE Credit/Webcast Only)
*Fee includes an mp3 audio recording that is available within one week following the program date.
Discounts Available for Group Registrations: Please e-mail Thomas Blandi (firstname.lastname@example.org) for more information.
Law Student registrants, who are current nonmembers, will also receive complimentary membership to the ABA and the Section of Taxation.