On February 21, 2014, the Vanderbilt Law Review, with the generous support of the American Trust and Estate Counsel Foundation, hosted a symposium entitled, “The Role of Federal Law in Private Wealth Transfer.” The following ten articles and five comments by distinguished authors explore, for the first time in an analytically probing and comprehensive manner, the increasing federalization of private wealth transfer.
Our current Roundtable considers Maryland State Comptroller of the Treasury v. Wynne, argued before the Supreme 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, Michael Greve, Adam Thimmesch, Brannon Denning, and Norman Williams tackle these questions and more in their contributions.