Tattletale Tax Law Stands After Supreme Court Declines Case
The Supreme Court has announced that it denied certiorari in Direct Marketing Association v. Brohl which means that Colorado’s “Tattletale” tax law will stand.
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SCOTUS Rules Same Sex Marriage Legal In All States
This morning, people in coffee houses and churches across the land will no doubt be talking about the Supreme Court’s 5-4 ruling in Obergefell v. Hodges, making same sex marriages legal in all states. Background Procedurally, the case got its start when a same sex couple from Ohio filed a lawsuit in United States District…
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Supreme Court Says Obamacare Tax Credits Apply To All States
The Supreme Court has held that the Patient Protection and Affordable Care Act, sometimes called “Obamacare,” authorized federal health care tax credits for taxpayers living in states with exchanges and taxpayers living in states without exchanges who rely on the federal exchange. The final decision was 6-3 with Chief Justice Roberts delivering the opinion. Justices Kennedy,…
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Fix The Tax Code Friday: State Tax Policy Versus The Feds
Earlier this week, the Supreme Court struck down Maryland’s personal income tax scheme as unconstitutional because it discriminated against interstate commerce “without regard to the tax policies of other States.” A great deal of the opinion hinged on the notion of the dormant Commerce Clause, which, as spelled out in the opinion, prohibits “certain state…
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Supreme Court Finds Maryland’s Tax Scheme Unconstitutional
Last May, Dominic Perella, argued that the way that the State of Maryland treated tax credits was wrong, arguing, “Maryland’s approach is unfair to people who make money in more than one state.” As it turns out, the Supreme Court agrees, holding in Comptroller v. Wynne that Maryland’s tax scheme is unconstitutional because it doesn’t…
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Obamacare Game Changer: Halbig Win Today Puts Health Care Act At Risk
Halbig. Remember that name. It hasn’t gotten a lot of press to date but trust me, it will. A decision today in the U.S. Court of Appeals in Halbig poses one of the greatest challenges to Obamacare since its inception. So why did Hobby Lobby and Wheaton garner more attention? Two reasons: Both of those…
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Courts Issue Conflicting Rulings On Obamacare Tax Credits: Which One Got It Right?
In this corner, established in 1891, weighing in with 14 active judges and calling Richmond, VA, home is the Fourth District Court of Appeals. And in this corner, established in 1893, weighing in with 11 active judges and calling our nation’s capital home is the United States Court of Appeals for the District of Columbia….
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SCOTUS Issues Another Order On Contraception Mandate – But It’s Not What You Think
It’s been quite a week for the Supreme Court, which issued opinions on a number of matters, including two high-profile cases, Burwell v. Hobby Lobby Stores and Harris v. Quinn (each opinion downloads as a pdf). While I’ve read the opinions, I’ll leave it to my colleagues to discuss the finer points (there’s great coverage,…
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Supreme Court Agrees To Hear Landmark Case On Whether States May Tax Income Earned In Other States
Do states have the right to tax income earned in other states? That’s one of the issues raised in Comptroller v. Wynne, a Maryland case which the Supreme Court has agreed to hear this year.
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Prop 8 Appeal Dismissed At Supreme Court On Procedural Grounds
Last December, the Supreme Court granted certiorari on two same-sex marriage cases. Those cases include Hollingsworth v. Perry, a challenge to California’s controversial Proposition 8 measure, and a case out of New York, U.S. v Windsor, which considers the constitutionality of the Defense of Marriage Act (DOMA). The Supreme Court has now issued opinions on…
