No. 18-1570

Samuel Edelman, 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
Amici (5) Experienced Counsel
Tags: double-taxation due-process residency state-taxation tax-credits ' domicile' comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause intangible-income interstate-taxation state-taxation tax-credits wynne-precedent
Key Terms:
Environmental AdministrativeLaw SocialSecurity Securities Immigration
Latest Conference: 2019-10-01
Question Presented (AI Summary)

The issue being raised is 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).\n\ndormant-commerce-clause"

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.
2019-07-24
Brief amicus curiae of The Business Council of New York State, Inc. filed.
Main DocumentProof of ServiceCertificate of Word Count
2019-07-24
Brief amicus curiae of National Federation of Independent Business Small Business Legal Center filed.
Main DocumentCertificate of Word CountProof of Service
2019-07-24
Brief amicus curiae of The Tax Foundation filed.
Main DocumentCertificate of Word CountProof of Service
2019-07-24
Brief amicus curiae of American Academy of Attorney-Certified Public Accountants, Inc. filed.
Main DocumentCertificate of Word CountProof of Service
2019-07-24
Brief amici curiae of Professor Donald T. Williamson, et al. filed.
Main DocumentCertificate of Word CountProof of Service
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.
Main Document
2019-07-02
Blanket Consent filed by Petitioners, Samuel Edelman, et ux.
Blanket Consent
2019-06-24
Petition for a writ of certiorari filed. (Response due July 24, 2019)
PetitionAppendixCertificate of Word CountProof of Service

Attorneys

American Academy of Attorney-Certified Public Accountants, Inc.
Michele Berencsi Friend — Clark & Trevithick, Amicus
National Federation of Independent Business Small Business Legal Center
Michael Hugh McGinley — Dechert LLP, Amicus
New York State Department of Taxation and Finance, et al.
Jeffrey W. Lang — New York State Office of Attorney General, Respondent
Professor Donald T. Williamson, et al.
Joseph Carl Cecere — Cecere, PC, Amicus
Samuel Edelman, et ux.
Kannon K. Shanmugam — Paul, Weiss, Rifkind, Wharton & Garrison LLP, Petitioner
The Business Council of New York State, Inc.
Kyle Oliver Sollie — Reed Smith, LLP, Amicus
The Tax Foundation
Stephen P. B. Kranz — McDermott Will & Emery, Amicus