October Term 2014 · Docket 13-485
Can Maryland tax nonresident income without a full credit?
Maryland taxes nonresident income without a full credit. Taxpayers argue this violates the Commerce Clause.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Brockman argued residency grants special tax benefits.
Feigin discussed the interaction of residency and business taxes.
Perella addressed the Court regarding the case.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 19-37 — Transcript, file page 4, lines 19-37
- Official Supreme Court Transcript — file page 4, lines 3-5 — Transcript, file page 4, lines 3-5
- Official Supreme Court Transcript — file page 5, lines 25-39 — Transcript, file page 5, lines 25-39
- Official Supreme Court Transcript — file page 5, lines 49-5 — Transcript, file page 5, lines 49-5
- Official Supreme Court Transcript — file page 6, lines 17-37 — Transcript, file page 6, lines 17-37
- Official Supreme Court Transcript — file page 6, lines 41-43 — Transcript, file page 6, lines 41-43
- Official Supreme Court Transcript — file page 6, lines 45-49 — Transcript, file page 6, lines 45-49
- Official Supreme Court Transcript — file page 6, lines 51-3 — Transcript, file page 6, lines 51-3
- Official Supreme Court Transcript — file page 7, lines 13-15 — Transcript, file page 7, lines 13-15
- Official Supreme Court Transcript — file page 7, lines 17-23 — Transcript, file page 7, lines 17-23
- Official Supreme Court Transcript — file page 7, lines 29-35 — Transcript, file page 7, lines 29-35
- Official Supreme Court Transcript — file page 7, lines 51-21 — Transcript, file page 7, lines 51-21
A citizen's guide to the whole case
What this case is about
Maryland taxes nonresident income without a full credit. Taxpayers argue this violates the Commerce Clause.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
How the case got here
The Supreme Court heard oral argument in this case on November 12, 2014.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
What each side wants
Maryland wants to keep its current tax structure.
Taxpayers want a full credit for out-of-state taxes.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
What each side says
Maryland argues residency justifies its tax power.
Taxpayers argue the tax burdens interstate commerce.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
What the justices asked
Roberts asked if Maryland could raise the nonresident tax rate.
Breyer asked about double taxation of hot dog stand income.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 19-37 — Transcript, file page 4, lines 19-37
- Official Supreme Court Transcript — file page 4, lines 3-5 — Transcript, file page 4, lines 3-5
- Official Supreme Court Transcript — file page 5, lines 25-39 — Transcript, file page 5, lines 25-39
- Official Supreme Court Transcript — file page 5, lines 49-5 — Transcript, file page 5, lines 49-5
- Official Supreme Court Transcript — file page 6, lines 17-37 — Transcript, file page 6, lines 17-37
- Official Supreme Court Transcript — file page 6, lines 41-43 — Transcript, file page 6, lines 41-43
- Official Supreme Court Transcript — file page 6, lines 45-49 — Transcript, file page 6, lines 45-49
- Official Supreme Court Transcript — file page 6, lines 51-3 — Transcript, file page 6, lines 51-3
- Official Supreme Court Transcript — file page 7, lines 13-15 — Transcript, file page 7, lines 13-15
- Official Supreme Court Transcript — file page 7, lines 17-23 — Transcript, file page 7, lines 17-23
- Official Supreme Court Transcript — file page 7, lines 29-35 — Transcript, file page 7, lines 29-35
- Official Supreme Court Transcript — file page 7, lines 51-21 — Transcript, file page 7, lines 51-21
Why it matters
This case defines state tax limits on nonresidents. It affects how states tax cross-border income.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 19-37 — Transcript, file page 4, lines 19-37
- Official Supreme Court Transcript — file page 4, lines 3-5 — Transcript, file page 4, lines 3-5
- Official Supreme Court Transcript — file page 5, lines 25-39 — Transcript, file page 5, lines 25-39
- Official Supreme Court Transcript — file page 5, lines 49-5 — Transcript, file page 5, lines 49-5
- Official Supreme Court Transcript — file page 6, lines 17-37 — Transcript, file page 6, lines 17-37
- Official Supreme Court Transcript — file page 6, lines 41-43 — Transcript, file page 6, lines 41-43
- Official Supreme Court Transcript — file page 6, lines 45-49 — Transcript, file page 6, lines 45-49
- Official Supreme Court Transcript — file page 6, lines 51-3 — Transcript, file page 6, lines 51-3
- Official Supreme Court Transcript — file page 7, lines 13-15 — Transcript, file page 7, lines 13-15
- Official Supreme Court Transcript — file page 7, lines 17-23 — Transcript, file page 7, lines 17-23
- Official Supreme Court Transcript — file page 7, lines 29-35 — Transcript, file page 7, lines 29-35
- Official Supreme Court Transcript — file page 7, lines 51-21 — Transcript, file page 7, lines 51-21
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
- Official Supreme Court Transcript — file page 17, lines 3-39 — Transcript, file page 17, lines 3-39
- Official Supreme Court Transcript — file page 27, lines 37-27 — Transcript, file page 27, lines 37-27
- Official Supreme Court Transcript — file page 3, lines 19-1 — Transcript, file page 3, lines 19-1
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.