This article responds to an analysis of Lunding v. N.Y. by Professor Ferdinand P. Schoettle, who argues in favor of the taxpayer in the case relying on free-market economic values. Professor Schoettle criticizes Professor Michael J. McIntyre and Richard D. Pomp's defense of New York's tax laws...

In Comptroller of the Treasury of Maryland v. Wynne, the United States Supreme Court held unconstitutional Maryland's refusal to allow a taxpayer to credit income taxes paid to other states against a purportedly local income tax. This holding could have important consequences for similar income...