constitutional-taxation
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 19-973 | Brian D. Swanson v. United States | Eleventh Circuit | 2020-02-04 | Denied | Response Waived | apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund | May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment? |
| 19-119 | Staples, Inc., et al. v. Comptroller of the Treasury of Maryland | Maryland | 2019-07-24 | Denied | Response RequestedResponse WaivedRelisted (2) | apportionment commerce-clause constitutional-taxation due-process franchise-fees income-apportionment income-tax interstate-commerce royalty royalty-fees royalty-income state-courts state-taxation | When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes c… |