discriminatory-taxation

4 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-393 George Arsenis, et al. v. Borough of Bernardsville, New Jersey, et al. New Jersey 2024-10-09 Denied discriminatory-taxation equal-protection fourteenth-amendment property-assessment spot-assessment taxation-uniformity 1. Whether the selective reassessment of 380 Claremont Road by Town Assessor Edward Kerwin, conducted without a district-wide revaluation or the pr…
21-1066 Washington Bankers Association, et al. v. Washington, et al. Washington 2022-02-01 Denied Amici (6)Response RequestedResponse WaivedRelisted (2) circuit-split corporate-taxation discriminatory-proxy discriminatory-taxation dormant-commerce-clause interstate-commerce out-of-state-entities precedents proxy-discrimination state-taxation Does a law that is triggered by a proxy for participating in interstate commerce and that burdens out-of-state entities almost exclusively violate the…
18A1188 Saban Rent-A-Car, LLC, et al. v. Arizona Department of Revenue, et al. Arizona 2019-05-17 Presumed Complete discriminatory-taxation dormant-commerce-clause facially-neutral-tax interstate-commerce out-of-state-discrimination tax-burden-on-nonresidents Whether a state or local law violates the dormant Commerce Clause if it intentionally discriminates against out-of-state visitors—and the domestic aut…
18-612 CSX Transportation, Inc. v. Alabama Department of Revenue, et al. Eleventh Circuit 2018-11-09 Denied CVSGAmici (1)Relisted (2) commerce-clause csx-transportation discrimination discriminatory-taxation dormant-commerce-clause equal-protection interstate-commerce motor-carrier motor-carrier-tax preemption railroad-fuel state-taxation supreme-court-precedent tax-discrimination tax-jurisprudence Whether, as the Eleventh Circuit held, Alabama's imposition of a motor fuels tax on the fuel used by interstate motor carriers sufficiently justifies …