Comptroller of Treasury of Md. v. Wynne

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• observing that “Commerce Clause regulates effects, not motives,” and does not require court inquiry into “reasons for enacting a law that has a discriminatory effect”
• observing that “Commerce Clause regulates effects, not motives,” and does not require court inquiry into “reasons for enacting a law that has a discriminatory effect”
• observing that, if a claim of a dormant Commerce Clause violation were rejected on the basis that the discrimination could be cured by amendment to the taxing scheme, no dormant Commerce Clause claim could ever succeed
• reiterating that states have jurisdiction under Due Process Clause to tax entire income of residents, but invalidating on Commerce Clause grounds state income tax whose partial credit for tax paid to other states failed to adequately protect against double taxation of same income
• “The Commerce Clause regulates effects, not motives . . . .”
• noting the internal consistency test’s application to numerous taxation schemes

Source: CourtListener parenthetical corpus (CC0).