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.

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Topics:  Amazon, DaimlerChrysler, Due Process, FICA Taxes, Internet Taxation, Nexus, Personal Jurisdiction, SCOTUS, State Taxes, Wages

Published In: Civil Procedure Updates, Constitutional Law Updates, Labor & Employment Updates, Science, Computers & Technology Updates, Tax Updates

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.

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