U.S. SUPREME COURT UPDATE

The US Supreme Court concluded its 2010-2011 session, having docketed more than 1,550 petitions for certiorari. Of that total, about 23 petitions involved state and local tax issues. Of these state and local tax petitions, the Court granted certiorari in one, denied certiorari in 18, and carried ove...

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Bibliographic Details
Published inJournal of Multistate Taxation and Incentives Vol. 21; no. 6; p. 36
Main Authors Barton, Gregg D, Mahon, Robert L
Format Trade Publication Article
LanguageEnglish
Published Boston Thomson Reuters (Tax & Accounting) Inc 01.09.2011
Subjects
Appeals
Constitutional law
Expenditures
Federal court decisions
Government spending
Income taxes
Injunctions
Municipal taxation
Petitions
Religion
Religious schools
State court decisions
State taxes
Subsidies
Tax credits
Taxpayers
United States > US
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Summary:The US Supreme Court concluded its 2010-2011 session, having docketed more than 1,550 petitions for certiorari. Of that total, about 23 petitions involved state and local tax issues. Of these state and local tax petitions, the Court granted certiorari in one, denied certiorari in 18, and carried over to the 2011-2012 term four cases for which the Court has not yet decided whether to grant a review. There was not much change in what has become the Court's typical 5-4 voting pattern in many cases- including one of the session's state and local tax decisions - despite the addition of one new justice in each of the past two terms. During the 2011-2011 term, the Court issued three opinions in state and local tax cases (out of a total of 82 decisions on the merits). They were Arizona Christian School Tuition Organization v. Winn, CSX Transportation Inc. v. Alabama Department of Revenue, and Madison County, New York v. Oneida Indian Nation of New York.
ISSN:1533-3124