U.S. Supreme Court Update - September 2014

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The Supreme Court is set to hear three state tax cases during its 2014-2015 term. The three cases, Alabama Department of Revenue v. CSX Transportation, Inc.; Comptroller of the Treasury of Maryland v. Wynne; and Direct Marketing Association v. Brohl, each raise state sovereignty issues. All of these cases are highlighted below, including the brief recently filed by Maryland in Wynne.

During the summer recess, the Court received a petition for certiorari involving a challenge to state ad valorem delinquency penalties and payment-under-protest provisions. The Court also received a petition for certiorari in a federal tax matter that will be of interest to state and local tax practitioners that involves a summons served by the government on a taxpayer's bank account during an income tax audit for the purpose of determining the taxpayer's tax liability. As in federal tax matters, state tax departments often serve subpoenas on third parties, including banks and credit card companies for records to assist auditors in income and other tax audits.

Originally Published in the Journal of Multistate Taxation and Incentives Volume 24, Number 6 - September 2014.

Please see full publication below for more information.

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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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