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.