Individual Income Tax Insights: U.S. Supreme Court Ruling in Wynne Will Have Repercussions in Other States


McDermott was cited for an article in the Firm’s “Inside SALT” blog that refocused attention on the 1998 New York Tamagni tax case, in which the New York Court of Appeals ruled that the dormant commerce clause did not apply to matters involving personal income taxes. The McDermott blog continued that the new Supreme Court Wynne decision supporting the dormant commerce clause calls the Tamagni decision into question. Read the full article