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Supreme Court of the United States › Apportionment

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -
Rivkin Radler LLP

The Supreme Court’s Non-Opinion On The “Realization” of Income – A Lost Opportunity?

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In less than four months, the citizens of the United States will be electing their next President to a four-year term. They will also be deciding which of the two major political parties will “control” the Senate, the House,...more

BakerHostetler

Supreme Court Upholds Mandatory Repatriation Tax but Suggests Wealth Taxes a Step Too Far

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The U.S. Supreme Court today upheld the constitutionality of the so-called “mandatory repatriation tax” in a narrow ruling, stating that the MRT taxes realized income — income earned by the offshore corporation — and...more

Eversheds Sutherland (US) LLP

Moore questions: Impressions from oral argument

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On December 5, 2023, the US Supreme Court heard oral arguments in Moore v. United States, addressing the constitutionality of the section 965 transition tax, which was enacted in the Tax Cuts and Jobs Act of 2017. Section 965...more

Cadwalader, Wickersham & Taft LLP

Moore Bark Than Bite? Supreme Court Weighs In

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Unless you have been living under a rock—as we tax lawyers are wont to do—you have probably been following Moore v. United States, which we last discussed.  On December 5, the tax community stepped into the spotlight...more

Rivkin Radler LLP

Supreme Court to Decide: No Realization Means No Moore Income Tax?

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Many of you, perhaps most, may have read about a case that will be heard by the U.S. Supreme Court during its current term. The case, Moore v. United States, comes out of the Ninth Circuit Court of Appeals. The Supreme Court...more

Miller Canfield

Will the Supreme Court Invalidate One or More Sections of the Tax Cuts and Jobs Act?

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A tax case pending in the United States Supreme Court, Moore v. United States, may cause a cataclysmic change in the federal income tax. The 16th Amendment to the United States Constitution empowers Congress to impose “taxes...more

Eversheds Sutherland (US) LLP

Five things to know about the Supreme Court’s grant of certiorari in Moore v. United States

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The Supreme Court granted certiorari on June 26 with respect to the Ninth Circuit’s decision in Moore v. United States. The question presented is whether the section 965 transition tax is a “direct tax” that violates the...more

Adams and Reese LLP

Deeper Dive into HB 837 – Potential Effects, Challenges of Wide-Ranging Florida Tort Reform Bill

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Last month, we provided an overview of Florida Tort Reform HB 837 - a wide-ranging tort reform bill ratified on March 24, 2023. With the stated goal of stabilizing the state’s insurance market, the bill’s sweeping provisions...more

Holland & Hart LLP

Apportionment Victory for Utah Taxpayers

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On January 27, 2022, the Utah State Tax Commission held in Appeal No. 16-1358 that the state is constitutionally barred from apportioning and taxing the gain from the sale of a partnership where the seller and partnership...more

Fitch, Even, Tabin & Flannery LLP

Where Is the Federal Circuit on Using Comparable Licenses to Prove Reasonable Royalties and Apportionment in Patent Cases?

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In patent litigation, the adequacy of proof of apportionment in reasonable royalty damage claims is often a challenging issue that is hotly contested by the parties. The Federal Circuit has recently focused on the use of...more

Husch Blackwell LLP

Water Law Update: The Equitable Apportionment Doctrine: It’s not Just for Rivers and Streams Anymore

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In case you missed it while preparing for your Turkey dinner, on November 22, 2021, the United States Supreme Court decided 9-0 that the Equitable Apportionment Doctrine, which had prior to this decision been held to apply...more

Latham & Watkins LLP

US Supreme Court Decision May Affect NRD Trusteeship Determinations

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The decision could complicate states’ ability to pursue groundwater natural resource damages actions. On November 22, 2021, the US Supreme Court held that equitable apportionment applies to a dispute between states about...more

Adams and Reese LLP

SCOTUS Decision Impacts State Rights to Aquifer-Derived Water

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In a unanimous decision this week, the United Stated Supreme Court denied Mississippi’s claim that the State of Tennessee was stealing Mississippi’s groundwater. The decision represents a first step in settling a years-long...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Mississippi v. Tennessee, No. 143, Orig.

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On November 22, 2021, the U.S. Supreme Court decided Mississippi v. Tennessee, holding that water in an underground aquifer that flows across State lines is subject to equitable apportionment between the States, in similar...more

Dorsey & Whitney LLP

The Supreme Court - November 22, 2021

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Mississippi v. Tennessee, No. 143, Orig.: Mississippi brought an original action against Tennessee, seeking $615 million in damages for Tennessee’s pumping from the Middle Claiborne Aquifer, which lies beneath both States....more

Mitchell, Williams, Selig, Gates & Woodyard,...

Florida v. Georgia: U.S. Supreme Court Addresses Decades-Long Water Conflict

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No April Fools’ joke here. The Supreme Court of the United States unanimously ruled in favor of the State of Georgia over a decades-long dispute with Florida over water consumption. Florida challenged Georgia’s...more

Dorsey & Whitney LLP

The Supreme Court - December 18, 2020

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Trump v. New York, No. 20-366: In July 2020, the President of the United States issued a memorandum to the Secretary of Commerce (who is tasked with taking the census and reporting the tabulation to the President, who in turn...more

Dorsey & Whitney LLP

The Supreme Court - December 14, 2020

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Today, the Supreme Court of the United States issued the following two decisions: Texas v. New Mexico, No. 65, Orig.: The States of New Mexico and Texas are parties to the 1949 Pecos River Compact, which provides for...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Florida v. Georgia/Interstate Water Dispute: U.S. Supreme Court Special Master Report

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A United States Supreme Court (“Court”) Special Master (“Special Master”) issued a December 11th Report in the interstate water dispute between the states of Florida and Georgia. See State of Florida v. State of Georgia, No....more

K&L Gates LLP

SCOTUS Ruling Gives Florida Chance to Prevail in Water War Against Georgia

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We previously issued an alert analyzing two interstate water compact disputes before the U.S. Supreme Court (“SCOTUS” or the “Court”): Texas v. New Mexico and Colorado and Florida v. Georgia. On June 27, the Court rejected...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Florida v. Georgia: U.S. Supreme Court Addresses Interstate Water Dispute

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The United States Supreme Court (“Court”) issued an opinion today in the interstate water dispute between the states of Florida and Georgia. The Court had previously found that the litigation fit within its original...more

Dorsey & Whitney LLP

The Supreme Court - June 27, 2018

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Today, the Supreme Court of the United States announced the retirement of Associate Justice Anthony M. Kennedy: Justice Kennedy, nominated by President Ronald Reagan to the Supreme Court, assumed the bench in 1988. ...more

Foley Hoag LLP - Environmental Law

While The Outcome In the Lower Fox River Case Continues to Change, The Legal Standard For Apportionment Is The Same

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In 1832, Abraham Lincoln said that ” it is better to be only sometimes right, than at all times wrong, so soon as I discover my opinions to be erroneous, I shall be ready to renounce them.” Judge Greisbach of Eastern...more

Eversheds Sutherland (US) LLP

Wynne’s First Casualty: First Marblehead Corp. v. Commissioner

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Today, the U.S. Supreme Court vacated the decision of the Massachusetts Supreme Judicial Court (SJC) in First Marblehead Corp. v. Commissioner of Revenue (First Marblehead) and remanded the case back to the court for...more

Foley Hoag LLP - Environmental Law

The Expanding Availability of Apportionment To Limit Liability in Superfund Cases

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In Burlington Northern in 2008, the US Supreme Court ruled that Superfund liability could be apportioned whenever there was a reasonable basis for showing that the harm was divisible, such as by considering the length of time...more

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