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  • June 10, 2015

U.S. Supreme Court Declares Maryland Income Tax Provision Unconstitutional

On May 18, 2015, the United States Supreme Court declared a provision of Maryland’s State Income Tax unconstitutional as discriminatory against interstate commerce, and thereby in violation of Article I, Section 8 of the United States Constitution. The case is Comptroller v. Wynne. The specific and technical issue is that Maryland’s personal income tax has (as all Maryland taxpayers know) both a State and a County tax. Maryland taxes the personal income of its residents, regardless of whether that income is earned in Maryland or in other states. The Maryland tax code then grants a credit for taxes paid to other states,…

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  • January 7, 2014

Are Non-Religious Corporations Protected by the First Amendment of the United States Constitution?

Francis A. Gilardi and his brother Philip Gilardi are co-owners of Freshway Foods and Freshway Logistics, closely-held ‘S Corporations.’ Their businesses employ about 400 employees, and they have traditionally offered a self-insured health plan through a third-party administrator. As devout Catholics, the Gilardis oppose and wish to exclude coverage for contraception, sterilization and abortion under their health insurance policies. The Affordable Care Act (informally known as “Obamacare”) directs all group health plans to provide “preventive care.” It has been determined that preventive care includes FDA approved “contraceptive methods, sterilization procedures, and patient education and counseling for all women with reproductive…

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