Alumnus Co-Authors Amicus Curiae Brief

Under current Maryland law, residents who work out-of-state receive a tax credit against their state-level income taxes. However, the credit fails to cover a separate county-level tax that Maryland residents incur.

If and when that law changes, count Jon Maddison, a 2010 graduate of Rutgers University–Camden, among the advocates that Maryland residents can thank.

maddisonMaddison, an attorney at Sutherland Asbill & Brennan, LLP, in Washington D.C., recently co-wrote an amicus curiae brief on behalf of the Maryland Chamber of Commerce, in response to what the chamber contends is Maryland’s unconstitutional personal income tax regime.

According to Maddison, the brief, filed before the United States Supreme Court in Maryland State Comptroller of the Treasury v. Wynne, explains what the Maryland Chamber identifies as the fatal flaw with the state’s personal income tax: by not providing full relief to Maryland residents for income taxes paid to other states, Maryland subjects its residents to multiple taxation.

“This case involves a crucial question of constitutional law,” says Maddison, who co-wrote the brief with Jerome Libin and Jeff Friedman, partners at Sutherland Asbill & Brennan, and Walter Hellerstein, a distinguished research professor and Francis Shackelford Distinguished Professor in Taxation Law at the University of Georgia School of Law.

As Maddison explains, the Maryland Chamber of Commerce, a statewide organization of more than 700 businesses of various sizes that employ more than 440,000 employees statewide, thought that the brief was necessary to demonstrate how Maryland’s position is not only unprecedented, but damaging to the national market. The Maryland Chamber posits that, if the current system remains in place, businesses will continue to be discouraged from engaging in interstate commerce.

“As Maryland is accurately characterized as a small-business state, the chamber’s interest in defending the ability of those small businesses is clear,” says Maddison.

The U.S. Supreme Court heard oral arguments in the case on Nov. 12 and is expected to issue its opinion in the coming months.

A native of Voorhees, Maddison credits his Rutgers–Camden education, particularly his studies in political science and American history, for preparing him for his career as an attorney advising clients on matters of constitutional law.

“Professor Alan Tarr, through his courses exploring constitutional development, inspired me to pursue a career practicing constitutional law,” says Maddison, who was a member of Pi Sigma Alpha, the national political science honor society. “Professor Andrew Shankman, through his lectures navigating early American history, challenged me to think critically and write clearly. I am confident that, were it not for my education at Rutgers–Camden, I would not be the author of an amicus brief before the United States Supreme Court.”

Upon graduating summa cum laude from Rutgers–Camden, Maddison earned a juris doctor degree from the University of Pennsylvania Law School, where he served as executive editor of the University of Pennsylvania Journal of Constitutional Law.

As an attorney at Sutherland, Asbill & Brennan, Maddison specializes in state and local tax practice, advising multinational corporations on state, local, and federal taxation matters, including tax controversy, tax planning, and insurance-specific tax issues.  13-485_resp_amcu_mcoc.authcheckdam

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