| 23-914 |
Diane Zilka v. City of Philadelphia, Tax Review Board |
Pennsylvania |
2024-02-23 |
Denied |
CVSGAmici (3)Relisted (3) |
commerce-clause constitutional-interpretation interstate-taxation out-of-state-tax state-tax tax-burden tax-credit tax-scheme taxpayer-burden |
Whether the Commerce Clause requires states to consider a taxpayer's burden in light of the state tax scheme as a whole when crediting a taxpayer's ou… |
| 19-755 |
Robert C. Steiner, et ux. v. Utah State Tax Commission |
Utah |
2019-12-12 |
Denied |
Amici (3)Response Waived |
dormant-commerce-clause double-taxation equal-protection foreign-commerce interstate-taxation state-residency state-tax-credits state-taxation tax-credit tax-credits |
Whether Utah's tax code discriminates against foreign commerce in violation of the dormant Commerce Clause |
| 18-1569 |
Richard Chamberlain, et ux. v. New York State Department of Taxation and Finance, et al. |
New York |
2019-06-24 |
Denied |
|
comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause double-taxation intangible-income interstate-taxation state-taxation tax-credits tax-jurisdiction tax-residency wynne-precedent |
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… |
| 18-1570 |
Samuel Edelman, et ux. v. New York State Department of Taxation and Finance, et al. |
New York |
2019-06-24 |
Denied |
Amici (5) |
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 |
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 indivi… |