| 25-769 |
Lorillard Tobacco Company v. Marita R. Sciarrotta, Director of the New Jersey Division of Taxation |
New Jersey |
2025-12-31 |
Pending |
Response Waived |
commerce-clause corporate-taxation due-process interstate-commerce royalty-payments tax-deductibility |
(1) Whether New Jersey's scheme for taxing royalty
payments, that conditions the deductibility of
related-party royalty payments on the extent of
t… |
| 24A243 |
Santa Fe Natural Tobacco Company v. Oregon Department of Revenue |
Oregon |
2024-09-06 |
Presumed Complete |
|
corporate-taxation interstate-commerce pre-book-orders public-law-86-272 solicitation tax-immunity |
Whether the transmission of pre-book order confirmation faxes by a manufacturer's sales representatives constitutes an activity that exceeds the prote… |
| 21-1066 |
Washington Bankers Association, et al. v. Washington, et al. |
Washington |
2022-02-01 |
Denied |
Amici (6)Response RequestedResponse WaivedRelisted (2) |
circuit-split corporate-taxation discriminatory-proxy discriminatory-taxation dormant-commerce-clause interstate-commerce out-of-state-entities precedents proxy-discrimination state-taxation |
Does a law that is triggered by a proxy for participating in interstate commerce and that burdens out-of-state entities almost exclusively violate the… |
| 20-947 |
Idaho State Tax Commission v. Noell Industries, Inc. |
Idaho |
2021-01-14 |
Denied |
Amici (1)Response Waived |
business-enterprise corporate-taxation due-process judicial-split pass-through-entities pass-through-entity state-court-split state-tax state-taxation unitary-business |
Does this Court's ruling in Mobil apply to pass-through entities? |
| 18-1269 |
Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. v. Federal Deposit Insurance Corporation, as Receiver for United Western Bank |
Tenth Circuit |
2019-04-03 |
Judgment Issued |
Amici (1)Relisted (2) |
affiliated-group affiliated-groups bob-richards-rule circuit-split corporate-taxation federal-common-law state-law tax-refund |
Whether courts should determine ownership of a tax refund paid to an affiliated group based on the federal common law 'Bob Richards rule,' as three Ci… |