No. 23A450
Franklin S. Tiegs, et al. v. Montana Department of Revenue
Tags: commerce-clause constitutional-challenge due-process net-operating-loss nonresident-income tax-statute
Key Terms:
DueProcess JusticiabilityDoctri
DueProcess JusticiabilityDoctri
Latest Conference:
N/A
Question Presented (from Petition)
Question not identified.
Question Presented (AI Summary)
Whether a state's tax statute that uses a nonresident's out-of-state income to offset a net operating loss deduction violates the Due Process and Commerce Clauses of the U.S. Constitution
Docket Entries
2023-11-29
Application (23A450) granted by Justice Kagan extending the time to file until February 2, 2024.
2023-11-16
Application (23A450) to extend the time to file a petition for a writ of certiorari from December 4, 2023 to February 2, 2024, submitted to Justice Kagan.
Attorneys
Franklin S. Tiegs, et al.
Eric R Henkel — Christian, Samson & Baskett, PLLC, Petitioner