Taxation -- Lawsuits & claims, Comptroller of the Treasury of Maryland v. Brian Wynne et ux (Supreme Court case), Taxation -- Maryland, Tax laws -- United States
The article examines the constitutionality of a Maryland tax law focusing on the U.S. Supreme Court case Comptroller of the Treasury of Maryland v. Wynne, and mentions history of state taxation under the dormant Commerce Clause; and use of internal consistency test by the Supreme Courts in Wynne.
Mackenzie Catherine Schott,
Inconsistency with the Internal Consistency Test,
77 La. L. Rev.
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol77/iss3/13