tax-credit

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
24-40	Leonard L. Grigsby, et al. v. United States	Fifth Circuit	2024-07-15	Denied	Response Waived	administrative-agency administrative-agency-finding burden-of-proof funding-exclusion independent-review judicial-review presumption-of-correctness research-activities research-and-development-tax-credit summary-judgment tax-credit	Whether an administrative agency finding should be presumed correct when the agency conducted no independent review prior to filing suit
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