U.S. SUPREME COURT UPDATE

The US Supreme Court has granted certiorari in Arizona Christian School Tuition Organization v. Winn and Garriott v. Winn, concerning taxpayer challenges to Arizona's student tuition organization tax credit. In Bilski v. Kappos, the Court held that business method patents are not categorically...

Full description

Saved in:
Bibliographic Details
Published inJournal of Multistate Taxation and Incentives Vol. 20; no. 6; p. 40
Main Authors Barton, Gregg D, Mahon, Robert L
Format Trade Publication Article
LanguageEnglish
Published Boston Thomson Reuters (Tax & Accounting) Inc 01.09.2010
Subjects
Appeals
Commodities trading
Diesel fuels
District courts
Energy industry
Federal court decisions
Hedging
Income taxes
Injunctions
Methods
Municipal taxation
Petitions
Property taxes
Railroads
Regulatory reform
Religious schools
Sales taxes
State court decisions
State taxes
Supreme Court decisions
Tax credits
Tax exemptions
Tax planning
Taxpayers
Use taxes
Puerto Rico
United States > US
Guam
Alabama
Arizona
Online AccessGet full text

Cover

More Information
Summary:The US Supreme Court has granted certiorari in Arizona Christian School Tuition Organization v. Winn and Garriott v. Winn, concerning taxpayer challenges to Arizona's student tuition organization tax credit. In Bilski v. Kappos, the Court held that business method patents are not categorically unpatentable. Nevertheless, the Court unanimously rejected the specific business method patent at issue in Bilski. The Supreme Court granted certiorari in CSX Transportation Inc. v. Alabama Department of Revenue, on the limited question of whether a State's exemptions of rail carrier competitors, but not rail carriers, from generally applicable sales and use taxes on fuel subject the taxes to challenge under 49 U.S. C. § 11501(b)(4) as another tax that discriminates against a rail carrier. Certiorari has been denied in: 1. Triple-S Management Corp. v. Municipal Revenue Collection Center, 2. 573 Jackson Avenue Realty Corp. v. NYCTL 1999-1 Trust, 3. Bank of Guam v. US, and 4. Corboy v. Bennett.
ISSN:1533-3124