The US Supreme Court doesn't need to review a Philadelphia woman's claim of double taxation because she misapplies commerce clause precedent, US Solicitor General Elizabeth Prelogar told the justices.

Diane Zilka is asking the justices to reverse a Pennsylvania Supreme Court ruling rejecting her argument that Philadelphia discriminated against interstate commerce by not providing full credit for taxes she paid on wages earned in Wilmington, Del.

The state high court correctly determined that Philadelphia's income tax doesn't violate the internal consistency test, which asks whether interstate transactions would face a risk of higher taxation if every jurisdiction adopted the same ...