{"argument_date":"2014-11-12T00:00:00Z","arguments":[{"argument_date":"2014-11-12T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2014","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","paragraphs":["Brockman argued residency grants special tax benefits.","Feigin discussed the interaction of residency and business taxes.","Perella addressed the Court regarding the case."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 19-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 4, lines 19-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 3-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 4, lines 3-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 5, lines 25-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 5, lines 49-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 41-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 45-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 51-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 51-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 17-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 29-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 29-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 51-21"}]}],"caption":"Comptroller of Treasury of Md. v. Wynne","case_history":[{"changed_at":"2026-08-29T20:06:23.684738Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"Maryland taxes nonresident income without a full credit. Taxpayers argue this violates the Commerce Clause.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"}],"dispositions":[],"latest_court_document_date":"2014-11-12T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2014","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/13-485.html","primary_docket":"13-485","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T20:19:32.129158Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["Maryland taxes nonresident income without a full credit. Taxpayers argue this violates the Commerce Clause."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 12, 2014."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["Maryland wants to keep its current tax structure.","Taxpayers want a full credit for out-of-state taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"}]},{"heading":"What each side says","paragraphs":["Maryland argues residency justifies its tax power.","Taxpayers argue the tax burdens interstate commerce."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"}]},{"heading":"What the justices asked","paragraphs":["Roberts asked if Maryland could raise the nonresident tax rate.","Breyer asked about double taxation of hot dog stand income."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 19-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 4, lines 19-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 3-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 4, lines 3-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 5, lines 25-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 5, lines 49-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 41-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 45-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 51-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 51-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 17-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 29-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 29-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 51-21"}]},{"heading":"Why it matters","paragraphs":["This case defines state tax limits on nonresidents. It affects how states tax cross-border income."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 19-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 4, lines 19-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 3-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 4, lines 3-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 5, lines 25-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 5, lines 49-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 41-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 45-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 51-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 6, lines 51-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 17-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 29-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 29-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 7, lines 51-21"}]}],"slug":"2014-13-485-comptroller-of-treasury-of-md-v-wynne","term":"2014","title":"Can Maryland tax nonresident income without a full credit?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 17, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 27, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-485_o758.pdf","page_label":"file page 3, lines 19-1"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}