| 24-333 |
The Walt Disney Company v. New York Tax Appeals Tribunal, et al. |
New York |
2024-09-24 |
Denied |
Amici (1) |
corporate-affiliates dormant-commerce-clause interstate-commerce royalty-income state-jurisdiction tax-discrimination |
Whether a state tax law that on its face treats royalty income derived from corporate affiliates less favorably if the affiliates do not subject thems… |
| 19-136 |
Saban Rent-A-Car LLC, et al. v. Arizona Department of Revenue, et al. |
Arizona |
2019-07-29 |
Denied |
Amici (1)Response Waived |
arizona-supreme-court maricopa-county nonresident-taxation rental-car-industry tax-discrimination car-rental-tax commerce-regulation discriminatory-design discriminatory-purpose dormant-commerce-clause interstate-commerce nonresident-burden nonresident-discrimination state-taxation tax-discrimination tax-incidence |
The dormant Commerce Clause prohibits states from
enacting laws regulating local resources or services that
"fall by design" on nonresidents in a "pre… |
| 18-866 |
Illinois Central Railroad Company v. Tennessee Department of Revenue, et al. |
Sixth Circuit |
2019-01-07 |
Denied |
Amici (3)Response RequestedResponse WaivedRelisted (3) |
4-r-act discrimination fuel-tax infrastructure-funding interstate-commerce motor-carrier motor-carrier-taxation railroad railroad-taxation statutory-interpretation tax-discrimination transportation-law |
Under 49 U.S.C. § 11501(b)(4), states may not impose taxes that discriminate against railroads by favoring their competitors, such as motor carriers. … |
| 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 … |
| 18-447 |
Alabama Department of Revenue, et al. v. CSX Transportation, Inc. |
Eleventh Circuit |
2018-10-10 |
Denied |
CVSGAmici (1)Relisted (2) |
commerce-clause discrimination dormant-commerce-clause equal-protection fuel-exemption interstate-commerce preemption state-taxation statutory-interpretation tax-discrimination tax-exemption transportation-carriers |
Under 49 U.S.C. § 11501(b)(4), when can a
State justifiably maintain a sales-and-use
tax exemption for fuel used by vessels to
transport goods interst… |