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En Banc Roundtable

Welcome to the Vanderbilt Law Review En Banc Roundtable. This feature, which began in autumn 2009, hosts debates among legal academics and practitioners, usually on notable cases pending before the U.S. Supreme Court, although other legal issues may also be addressed. These articles can be on anything related to the selected issue, such as the merits of a particular argument, the practical implications of a potential ruling, the propriety of certiorari in a case, or the implications of proposed regulatory path. Roundtable allow participants to voice their views in a scholarly forum as the law is being made at the highest level. Articles from the feature have twice been cited in Supreme Court opinions: in Free Enterprise Fund v. PCAOB, decided in 2010, and in Golan v. Holder, decided in 2012.

Roundtable: Comptroller v. Wynne

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, Brannon Denning, Norman Williams, Michael Greve, and Adam Thimmesch tackle these questions and more in their contributions.

Why Wynne Worries Me
PDF · Edward A. Zelinsky · 67 Vand. L. Rev. En Banc 207 (2014).

Why Wynne Should Win
PDF · Dan T. Coenen · 67 Vand. L. Rev. En Banc 217 (2014).

Wynne: Lose or Draw?
PDF · Brannon P. Denning & Norman R. Williams · 67 Vand. L. Rev. En Banc 245 (2014).

The Dormant Coordination Clause
PDF · Michael S. Greve · 67 Vand. L. Rev. En Banc 269 (2014).

Comptroller v. Wynne and the Futile Search for Non-Discriminatory State Taxation
PDF · Adam B. Thimmesch · 67 Vand. L. Rev. En Banc 283 (2014).

Current and Previous Roundtables