A Win in the Wynne Court Case January 28, 2013 The SALT Shaker The Maryland Court of Appeals Issued Its Decision in The Wynne Case Today the Court posted their decision in the Wynne case, ruling for the taxpayer that Maryland’s disallowance of a credit for the “local” portion of the state personal income tax is a violation of the Commerce Clause of the US Constitution. Below is the link to the decision. http://mdcourts.gov/opinions/coa/2013/107a11.pdf Now we wait to see if the Comptroller’s / Attorney General’s offices decide to appeal the decision or not. This is one more step in the right direction for taxpayer’s but we must wait to hear the final outcome. That means we should continue to file protective claims where appropriate to protect client’s potential refunds before the statute of limitations expires. Please contact the KatzAbosch SALT Group if you have any questions regarding this Court decision and what to do in the future. The SALT (State and Local Tax) Shaker is prepared by Andy Bareham, Chair of the KatzAbosch SALT Group
