Comptroller of the Treasury v. Wynne

Decided May 18, 2015. Samuel A. Alito Jr. delivered the opinion of the Court.

Docket 13-485 · 575 U.S. 542 (2015) · Cited 162 times

Holding

Maryland's personal income tax scheme violates the dormant Commerce Clause.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 5–4.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Shaffer v. Carter · 252 U.S. 37 (1920)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Goldberg v. Sweet · 488 U.S. 252 (1989)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• J. D. Adams Manufacturing Co. v. Storen · 304 U.S. 307 (1938)
• Gwin, White & Prince, Inc. v. Henneford · 305 U.S. 434 (1939)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)
• Central Greyhound Lines, Inc. v. Mealey · 334 U.S. 653 (1948)
• American Trucking Associations, Inc. v. Michigan Public Service Commission · 545 U.S. 429 (2005)
• West Lynn Creamery, Inc. v. Healy · 512 U.S. 186 (1994)
• Lawrence v. State Tax Comm'n of Miss. · 286 U.S. 276 (1932)
• Armco Inc. v. Hardesty · 467 U.S. 638 (1984)
• Oklahoma Tax Commission v. Chickasaw Nation · 515 U.S. 450 (1995)
• Department of Revenue of Kentucky v. Davis · 553 U.S. 328 (2008)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• United States Glue Co. v. Town of Oak Creek · 247 U.S. 321 (1918)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• Bacchus Imports, Ltd. v. Dias · 468 U.S. 263 (1984)
• Curry v. McCanless · 307 U.S. 357 (1939)
• Hughes v. Oklahoma · 441 U.S. 322 (1979)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Town of Greece v. Galloway · 572 U.S. 565 (2014)
• Associated Industries of Mo. v. Lohman · 511 U.S. 641 (1994)
• Mandel v. Bradley · 432 U.S. 173 (1977)
• Reeves, Inc. v. Stake · 447 U.S. 429 (1980)
• New York Ex Rel. Cohn v. Graves · 300 U.S. 308 (1937)
• State Tax Comm'n of Utah v. Aldrich · 316 U.S. 174 (1942)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Tennessee Wine and Spirits Retailers Assn. v. Thomas · 588 U.S. 504 (2019)
• North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust · 588 U.S. 262 (2019)
• Financial Oversight and Management Bd. for Puerto Rico v. Aurelius Investment, LLC · 590 U.S. 448 (2020)
• Ramos v. Louisiana · 590 U.S. 83 (2020)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

Explore from here

Samuel A. Alito Jr.’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2015). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).