Supreme Court of the United States · Official docket →
Nextel Communications of the Mid-Atlantic, Inc. v. Pennsylvania Department of Revenue
Paid petition · Supreme Court of Pennsylvania, Eastern District, No. 6 EAP 2016 · judgment October 18, 2017
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
The Supreme Court of Pennsylvania agreed with a taxpayer that a collection of state taxes violated a long-settled understanding of the state constitution. Nevertheless, it expressly refused to grant the taxpayer any relief. It did not address the taxpayer’s claim that the Due Process Clause of the Fourteenth Amendment entitled the taxpayer to a remedy. The question presented is: Does the Due Process Clause require a state to make a remedy available to a taxpayer if the collection of a tax violates settled state law?
Counsel of record
For petitioner
Todd Sunhwae Kim
Reed Smith LLP
For respondent
John Bartley DeLone
Attorney General's Office
Proceedings
- Jun 11 2018Petition DENIED.
- Jun 04 2018Brief amicus curiae of Council On State Taxation filed. (Distributed)
- Jun 04 2018Brief amicus curiae of Pacific Legal Foundation filed. (Distributed)
- May 22 2018DISTRIBUTED for Conference of 6/7/2018.
- May 21 2018Waiver of right of respondent Pennsylvania Department of Revenue to respond filed.
- May 03 2018Petition for a writ of certiorari filed. (Response due June 4, 2018)
- Mar 14 2018Application (17A982) granted by Justice Alito extending the time to file until May 4, 2018.
- Mar 12 2018Application (17A982) to extend the time to file a petition for a writ of certiorari from April 4, 2018 to May 4, 2018, submitted to Justice Alito.