internal-consistency
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 21-641 | Ferrellgas Partners, LP v. Director, Division of Taxation | New Jersey | 2021-11-02 | Denied | Amici (4)Response RequestedResponse WaivedRelisted (2) | commerce-clause general-fund internal-consistency interstate-commerce partnership-levy regulatory-fee state-taxation | Whether a levy that raises revenue for a State's general fund, and that is not restricted to the in-state activities of the levy-payor, may be charact… |
| 18-1485 | Michael Kansler, et ux. v. Mississippi Department of Revenue | Mississippi | 2019-05-29 | Denied | Response Waived | commerce-clause double-taxation due-process income-tax internal-consistency internal-consistency-test interstate-commerce residency state-tax-law state-taxation statute-of-limitations tax-statute-of-limitations | Whether Mississippi's income tax refund statute of limitation is immune from Commerce Clause scrutiny under Complete Auto Transit and the internal con… |