tax-exemption
8 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-178 | Fitzgerald Truck Parts and Sales, LLC v. United States | Sixth Circuit | 2025-08-14 | Denied | Response RequestedResponse WaivedRelisted (2) | excise-tax highway-tractor safe-harbor statutory-interpretation tax-exemption taxable-article | The term "taxable article" or its equivalent are used repeatedly as a term of art throughout the tax code, case law, and Internal Revenue Service guid… |
| 24-154 | Catholic Charities Bureau, Inc., et al. v. Wisconsin Labor & Industry Review Commission, et al. | Wisconsin | 2024-08-13 | Judgment Issued | Amici (43)Relisted (2) | constitutional-challenge first-amendment religious-exemption religious-organization state-court tax-exemption | 1. Does a state violate the First Amendment's Religion Clauses by denying a religious organization an otherwise-available tax exemption because the or… |
| 22-961 | Dean Allen Steeves v. United States | Federal Circuit | 2023-04-03 | Denied | Response Waived | church-status church-tax-exemption federal-excise-tax federal-income-tax integrated-auxiliary labor-as-commodity peonage peonage-prohibition statutory-interpretation tax-exemption | 1. Whether Congresses ' Mandatory Exceptions, found in Public Law 91-172 at 508(c)(1)(A), 83 Stat 494- 495 & 6033(a)(2)A)(i), 83 Stat 519-520 for "c… |
| 22-6685 | Warren Havens v. Arnold Leong, et al. | Ninth Circuit | 2023-02-01 | Denied | Relisted (2)IFP | appellate-review district-court-remand federal-law-supremacy federal-officer-removal federal-question federal-question-jurisdiction gorilla-rule maritime-communications removal-jurisdiction statutory-interpretation tax-exemption | A defendant sued in a State Court can timely remove the action to the local federal District Court where the party alleges federal question jurisdicti… |
| 20-563 | Harris County, Texas v. PRSI Trading, LLC | Texas | 2020-10-29 | Denied | Response Waived | administrative-agency auer-deference customs-and-border-patrol customs-border-patrol foreign-trade-zones issue-preclusion property-tax regulatory-interpretation tax-exemption | Whether the Texas Supreme Court erred in failing to follow the findings of CBP in its Headquarters Ruling Letters in holding that the foreign trade su… |
| 19-949 | Wisconsin Department of Revenue, et al. v. Union Pacific Railroad Company | Seventh Circuit | 2020-01-29 | Denied | 4-r-act commercial-entities discrimination-claim intangible-property property-tax property-tax-exemption railroad-taxation state-taxation tax-exemption | Does a State violate subsection (b)(4) by exempting intangible personal property of non-railroads from its personal property tax, but not exempting su… | |
| 18-984 | King Mountain Tobacco Company, Inc. v. United States | Ninth Circuit | 2019-01-29 | Denied | circuit-split fair-and-equitable-tobacco-reform-act federal-tax federal-tax-exemption federal-tobacco-excise-tax indian-treaty indian-treaty-construction tax-exemption travel-rights yakama-treaty | Although exemptions to tax laws should be express, that tax canon is not dispositive if the words of an Indian treaty or statute "are susceptible of a… | |
| 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… |