internal-consistency-test

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-1485 Michael Kansler, et ux. v. Mississippi Department of Revenue Mississippi 2019-05-29 Denied Response Waived commerce-clause double-taxation due-process income-tax internal-consistency internal-consistency-test interstate-commerce residency state-tax-law state-taxation statute-of-limitations tax-statute-of-limitations 1. Is Mississippi's income tax refund statute of limitation immune per se from Commerce Clause scrutiny under Complete Auto Transit, Inc. v. Brady, 43…