Commerce Clause Supreme Court of the United States

News & Analysis as of

Tenth Circuit Rejects Constitutional Challenge to Colorado’s Renewable Energy Mandate

On July 13, the Tenth Circuit upheld Colorado’s renewable energy mandate against a claim that it impermissibly interferes with interstate commerce. This decision, addressing a state’s power to encourage or require the...more

Could Maryland v. Wynne Result in NY Refunds?

A new U.S. Supreme Court case, Maryland v. Wynne, will likely have a broad impact on various state taxation schemes, and it could create the potential for refunds for numerous taxpayers. Taxpayers who have paid tax to...more

California’s Harley-Davidson Decision Rides over Nexus Lines

On May 28 2015, The California Court of Appeals issued a decision in Harley-Davidson, Inc. v. Franchise Tax Board, 187 Cal.Rptr.3d 672; and it was ultimately about much more than the validity of an election within...more

Focus on Tax Controversy and Litigation - Supreme Court Decides Maryland v. Wynne and Rules that Maryland Tax Scheme Is...

In This Issue: - Maryland’s Tax Scheme Ruled Unconstitutional - “FTC Generator” Case Update - FSA Rules that Equitable Disgorgement May be Deductible Expense - District Court Upholds Attorney Client...more

New Water Rule Isn't The End of The Story

It appears that Godot has finally made an appearance. The U.S. Environmental Protection Agency and U.S. Army Corps of Engineers released their final rule, years in the making, defining "waters of the United States" under the...more

U.S. Supreme Court Holds Maryland Personal Income Tax Unconstitutional Under Commerce Clause

In Comptroller of the Treasury of Maryland v. Wynne, Dkt. No. 13-485 (U.S. May 18, 2015), the U.S. Supreme Court found that Maryland’s system of personal income taxation violated the nondiscrimination prong of the dormant...more

Maryland’s Denial of Credit for Tax Paid in Other States Declared Unconstitutional

In a 5-4 decision, the U.S. Supreme Court, in the case of Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. ____ (2015), has struck down, under the “dormant” Commerce Clause, an aspect of Maryland’s income tax laws...more

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...more

Tax Injunction Act Does Not Bar Suit by Online Retailers Trade Association, But May Not Be the Last Word on Taxation of Online...

The U.S. Supreme Court unanimously held on March 3 that the Tax Injunction Act does not bar a lawsuit brought by the Direct Marketing Association, a trade association of retailers, challenging the enforcement of a Colorado...more

Developments in Multistate Taxation -- November 2013

U.S. Supreme Court - On August 23, 2013, an online retailer filed a petition for a writ of certiorari with the U.S. Supreme Court seeking review of the New York Court of Appeals’ determination that a New York statute...more

Texas v. Oklahoma Water Rights Dispute Argued in U.S. Supreme Court

An article published by Law360 on March 22, 2013, reports that the state of Oklahoma has filed a merits brief with the U.S. Supreme Court in a case involving a Texas water district’s request to draw water from a tributary of...more

Supreme Court Hears Argument on States’ Ability to Exclude Public Records Access for Non-Citizens

On February 20, 2013, the U.S. Supreme Court heard oral argument in McBurney v. Young, No. 12-17, a case with potentially major implications for businesses that use state freedom of information acts (FOIAs) to obtain...more

The Supreme Court and the ACA: 5-4? Really? What the decision is about. And not about.

The Roberts Court brought the curtain down on a fractious Term in a stranger-than-fiction kinda way. Roberts' opinion in the health reform case has been declared by many to be a high-minded approach to doing the right thing...more

SCOTUS Decision on Affordable Care Act

In a landmark ruling, the U.S. Supreme Court has upheld the “individual mandate” and the entire Affordable Care Act as a proper exercise of the Constitution’s power to tax. Chief Justice Roberts wrote the decision, joined by...more

Next Stop, SCOTUS? Conflict on PPACA’s Individual Mandate Arises Among Federal Appeals Courts

Next Stop, SCOTUS? Conflict on PPACA’s Individual Mandate Arises Among Federal Appeals Courts...more

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