| 24A36 |
International Business Machines Corporation & Combined Affiliates v. Tax Appeals Tribunal of the State of New York, et al. |
New York |
2024-07-12 |
Presumed Complete |
|
fifth-amendment just-compensation property-rights state-tax statutory-interpretation tax-tribunal |
Whether a state tax tribunal's interpretation of a state tax statute constitutes a taking of property without just compensation under the Fifth Amendm… |
| 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… |
| 21-1245 |
O'Donnell & Sons, Inc. v. New York State Department of Taxation and Finance, et al. |
New York |
2022-03-15 |
Denied |
|
exemption federal-credit-union federal-credit-union-act federal-preemption mortgage-recording mortgage-recording-tax preemption state-tax statutory-interpretation taxation |
Whether the Federal Credit Union Act prohibits the imposition of a state tax on the recording of federal credit union mortgages |
| 20-1611 |
Healthcare Distribution Alliance, et al. v. Letitia James, Attorney General of New York, et al. |
Second Circuit |
2021-05-19 |
Denied |
Amici (2) |
circuit-split federal-courts fees-vs-taxes opioid-stewardship-act public-benefit regulatory-fee state-law state-tax tax-injunction-act |
Whether the New York Opioid Stewardship Act's surcharge is a 'tax' within the meaning of the Tax Injunction Act |
| 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? |
| 18-1053 |
Ashland Specialty Co., Inc. v. Dale W. Steager, West Virginia State Tax Commissioner |
West Virginia |
2019-02-11 |
Denied |
Amici (2)Response RequestedResponse WaivedRelisted (2) |
bajakajian-standard civil-monetary-penalty civil-noncompliance civil-penalty cooper-industries-v-leatherman eighth-amendment excessive-fines excessive-fines-clause-8th-amendment gross-disproportionality grossly-disproportionate master-settlement-agreement proportionality regulatory-compliance state-tax united-states-v-bajakajian |
Whether a 500% civil penalty imposed on a small business for inadvertent noncompliance is grossly disproportionate under the Eighth Amendment's Excess… |
| 18-413 |
David R. Bosch v. Arizona Department of Revenue |
Arizona |
2018-10-02 |
Denied |
Response WaivedRelisted (2) |
26-usc-6103 26-usc-6103(d) administrative-procedure agreement-on-coordination-of-tax-administration due-process federal-authority federal-law information-sharing non-federal-agency privacy-act recipient-agency state-tax statutory-interpretation tax-administration |
Whether a non-federal recipient agency can purport to act under 26 U.S.C. § 6103(d) and the Privacy Act while ignoring due process |