Maine v. Thornton

Opinion summary

Etalia.ai summary of the majority opinion

The case involved a dispute between the state of Maine and Thornton regarding taxation. The central issue was whether Maine's tax on income earned by non-residents violated the Commerce Clause or Equal Protection Clause of the U.S. Constitution. Thornton, a resident of New Hampshire who worked in Maine, argued that being taxed by both states constituted double taxation and unfairly burdened interstate commerce. The Supreme Court examined if such taxes were discriminatory against non-residents or created an undue burden on interstate business activities.