David Daniels and Margaret Meyers honored by State Tax Notes

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December 16, 2015

Richards Kibbe & Orbe partner David Daniels and associate Margaret Meyers were recognized by State Tax Notes for their key amicus brief in Maryland Comptroller of the Treasury vs. Wynne. The brief was referenced multiple times in oral arguments, and its theories persuaded Justice Samuel A. Alito Jr. and influenced the majority opinion.

The primary theory of the brief was that Maryland’s income tax regime violated internal consistency by systematically taxing interstate commerce more heavily than economic activity conducted entirely within Maryland. State Tax Notes specifically recognized that “The economic analysis as presented in the brief written by Daniels and Meyers clearly won the day in Wynne, one of the most significant state and local tax cases in several years.” Said Mr. Daniels, “[It was a] once-in-a-career opportunity.”

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