News Analysis: Wynne Answers 1 Question but Raises Many More
Tax Notes / State Tax Today
Diann Smith, who had argued the Tamagni case in which the New York Court of Appeals rejected using the dormant commerce clause to overturn a state tax, said she feels vindicated by the Supreme Court’s Wynne decision supporting use of the clause. “I think if Tamagni were litigated today, which it could very well be under a new taxpayer because the system is still in place, it could come to a different result,” Ms. Smith said. She added that under Wynne, states with a fixed minimum tax on their corporate and personal income taxes may be most at risk of having such taxes overturned.