No. 18-1569

Richard Chamberlain, et ux. v. New York State Department of Taxation and Finance, et al.

Lower Court: New York
Docketed: 2019-06-24
Status: Denied
Type: Paid
Experienced Counsel
Tags: comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause double-taxation intangible-income interstate-taxation state-taxation tax-credits tax-jurisdiction tax-residency wynne-precedent
Key Terms:
Environmental AdministrativeLaw SocialSecurity Securities Immigration
Latest Conference: 2019-10-01
Question Presented (AI Summary)

Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the State, without offsetting credits for taxes paid to another State of domicile, violates the dormant Commerce Clause under this Court's decision in Comptroller of Treasury of Maryland v. Wynne, 135 S. Ct. 1787 (2015)

Question Presented (OCR Extract)

QUESTION PRESENTED Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the State, without offsetting credits for taxes paid to another State of domicile, violates the dormant Commerce Clause under this Court’s decision in Comptroller of Treasury of Maryland v. Wynne, 135 S. Ct. 1787 (2015). (I)

Docket Entries

2019-10-07
Petition DENIED.
2019-09-11
DISTRIBUTED for Conference of 10/1/2019.
2019-07-19
Motion to extend the time to file a response is granted and the time is extended to and including August 26, 2019.
2019-07-15
Motion to extend the time to file a response from July 24, 2019 to August 26, 2019, submitted to The Clerk.
2019-07-02
Blanket Consent filed by Petitioners, Richard Chamberlain, et ux.
2019-06-24
Petition for a writ of certiorari filed. (Response due July 24, 2019)

Attorneys

New York State Department of Taxation and Finance, et al.
Jeffrey W. LangNew York State Office of Attorney General, Respondent
Jeffrey W. LangNew York State Office of Attorney General, Respondent
Richard Chamberlain, et ux.
Kannon K. ShanmugamPaul, Weiss, Rifkind, Wharton & Garrison LLP, Petitioner
Kannon K. ShanmugamPaul, Weiss, Rifkind, Wharton & Garrison LLP, Petitioner