Wynne is a Win for Corporate Taxpayers

Wynne is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an unconstitutional violation of the Commerce Clause. This decision is significant because it … [Read more...]

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income taxes that they pay to other states, violates the Commerce Clause because it causes some … [Read more...]

Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

On March 4, 2015, the United States Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform Act (4-R Act), 49 U.S.C. § 11501(b)(4), which forbids states from imposing … [Read more...]

No Holding Back:  United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

No Holding Back: United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” 28 U.S.C. §1341, does not bar a suit … [Read more...]

Supreme Court grants certiorari to two state tax cases

Supreme Court grants certiorari to two state tax cases

On July 1, 2014, the Supreme Court granted certiorari to two state tax cases, just one day after denying certiorari in the Mississippi Equifax case.  The two cases, which will be heard during the Court's October 2014 term, are: Direct Marketing Association v. Brohl.  This challenge to Colorado’s use tax … [Read more...]

Supreme Court Decides United States v. Clarke:  Conjecture not enough to examine IRS officials regarding their reasons for issuing a summons

Supreme Court Decides United States v. Clarke: Conjecture not enough to examine IRS officials regarding their reasons for issuing a summons

This post was prepared by Trina K. Taylor and Charles F. Webber. On June 19, 2014, the United States Supreme Court held that a taxpayer has the right to examine Internal Revenue Service (IRS) officials regarding their reasons for issuing a summons only if the taxpayer points to facts or circumstances that raise … [Read more...]