No. 19-119
Staples, Inc., et al. v. Comptroller of the Treasury of Maryland
Tags: apportionment commerce-clause constitutional-taxation due-process franchise-fees income-apportionment income-tax interstate-commerce royalty royalty-fees royalty-income state-courts state-taxation
Key Terms:
DueProcess Trademark
DueProcess Trademark
Latest Conference:
2019-11-01
(distributed 2 times)
Question Presented (AI Summary)
When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes constitutionally apportion such income to itself based on the activities of only the in-State businesses?
Question Presented (OCR Extract)
QUESTION PRESENTED When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes constitutionally apportion such income to itself based on the activities of only the in-State businesses?
Docket Entries
2019-11-04
Petition DENIED.
2019-10-09
DISTRIBUTED for Conference of 11/1/2019.
2019-10-09
Reply of petitioners Staples, Inc. et al. filed. (Distributed)
2019-09-20
Brief of respondent Maryland Comptroller of the Treasury in opposition filed.
2019-08-21
Response Requested. (Due September 20, 2019)
2019-08-14
DISTRIBUTED for Conference of 10/1/2019.
2019-08-05
Waiver of right of respondent Maryland Comptroller of the Treasury to respond filed.
2019-07-22
Petition for a writ of certiorari filed. (Response due August 23, 2019)
2019-06-07
Application (18A1172) granted by The Chief Justice extending the time to file until July 22, 2019.
2019-06-06
Application (18A1172) to extend further the time from June 21, 2019 to July 22, 2019, submitted to The Chief Justice.
2019-05-13
Application (18A1172) granted by The Chief Justice extending the time to file until June 21, 2019.
2019-05-10
Application (18A1172) to extend the time to file a petition for a writ of certiorari from May 23, 2019 to June 21, 2019, submitted to The Chief Justice.
Attorneys
Maryland Comptroller of the Treasury
Brian Lee Oliner — Maryland Offices of the Attorney General, Respondent
Brian Lee Oliner — Maryland Offices of the Attorney General, Respondent
Staples, Inc. and Staples the Office Superstore, Inc.
Joseph Russell Palmore — Morrison & Foerster LLP, Petitioner
Joseph Russell Palmore — Morrison & Foerster LLP, Petitioner