Vanderbilt Law Review En Banc, the online companion to the Vanderbilt Law Review, recently published its Roundtable on the upcoming case, Comptroller v. Wynne, set to be argued before the Court on November 12, 2014. In Wynne, the Court considers whether the Constitution bans a state from taxing its residents’ income, wherever earned, by requiring a credit for taxes paid on income taxed in other states. The Court could answer many questions: How far is the reach of the dormant Commerce Clause in the context of income taxation? What is the extent of a state’s power to enforce personal income taxes on its residents? What kinds of residents are subject to double taxation and why? Professors Edward Zelinsky, Dan Coenen, Brannon Denning, Norman Williams, Michael Greve, and Adam Thimmesch tackle these questions and more in their contributions.
Edward Zelinsky, Yeshiva University, Cardozo School of Law
Dan Coenen, University of Georgia School of Law
Brannon Denning, Samford University, Cumberland School of Law
Norman Williams, Willamette University College of Law
Michael Greve, George Mason University School of Law
Adam Thimmesch, University of Nebraska College of Law