U.S. Supreme Court Update - January 2014


Court Begins 2013-2014 Term -

Upon starting its 2013-2014 term during the government's recent partial shut-down, the U.S. Supreme Court opened with a grant of certiorari in a case with state and local tax implications, the first such case of the new term. This dispute involves the exclusion of certain severance payments from taxation as "wages" under the Federal Insurance Contributions Act (FICA).

Also, the Court heard oral argument in Daimler AG v. Bauman, involving a Due Process Clause personal jurisdiction challenge. Although this case does not involve a tax matter, the Court's ruling could have a profound effect on state tax matters because a state tax must comport with the Due Process Clause to withstand a constitutional challenge.

Originally Published in the Journal of Multistate Taxation and Incentives Vol. 23, No. 9 - January 2014.

Please see full Article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Hodgson Russ LLP | Attorney Advertising

Written by:


Hodgson Russ LLP on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.