Briefs Filed in Three State Tax Cases Set for Oral Argument -

Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v. Wynne, the taxpayers filed their response brief, asking the court to uphold the Maryland Court of Appeals ruling that invalidated the state's county income tax credit scheme. In Direct Marketing Association v. Brohl, the Direct Marketing Association, the plaintiff in the case below, filed its merits brief, arguing that the Tax Injunction Act should not bar federal courts from exercising jurisdiction in a challenge to a Colorado use tax notice and reporting statute. And in Alabama Department of Revenue v. CSX Transportation, Alabama filed its initial brief. Alabama claims that its imposition of sales and use tax on rail carriers' diesel purchases while exempting other carriers does not impermissibly discriminate against railroads. The Solicitor General of the U.S. also filed its second amicus brief in the case in support of neither party.

Two new petitions for certiorari were filed involving state and local taxes. And, at press time, the Court had denied six previously reported petitions for certiorari, while one case remains pending.

Originally Published in the Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting),Volume 24, Number 9 - January 2015.