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Samuel Edelman, et ux. v. New York State Department of Taxation and Finance, et al.

Paid petition · Appellate Division, Supreme Court of New York, First Judicial Department, No. 156415, 156416, 156970, 156971 · judgment June 26, 2018

Certiorari denied · October 7, 2019
Pre-decision estimate: 2% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the State, without offsetting credits for taxes paid to another State of domicile, violates the dormant Commerce Clause under this Court’s decision in Comptroller of Treasury of Maryland v. Wynne, 135 S. Ct. 1787 (2015). (I)

Counsel of record

For petitioner
Kannon K. Shanmugam
Paul, Weiss, Rifkind, Wharton & Garrison LLP

For respondent
Jeffrey W. Lang
New York State Office of the Attorney General

Case

Conference history
Distributed for 1 conference

Amicus briefs
5 cert-stage

Proceedings

  1. Oct 07 2019
    Petition DENIED.
  2. Sep 11 2019
    DISTRIBUTED for Conference of 10/1/2019.
  3. Sep 11 2019
    Reply of petitioner Samuel Edelman, et ux. filed. VIDED. (Distributed)
  4. Aug 23 2019
    Brief of respondents New York State Department of Taxation and Finance, et al. in opposition filed. VIDED.
  5. Jul 24 2019
    Brief amicus curiae of The Business Council of New York State, Inc. filed.
  6. Jul 24 2019
    Brief amicus curiae of National Federation of Independent Business Small Business Legal Center filed.
  7. Jul 24 2019
    Brief amicus curiae of The Tax Foundation filed.
  8. Jul 24 2019
    Brief amicus curiae of American Academy of Attorney-Certified Public Accountants, Inc. filed.
  9. Jul 24 2019
    Brief amici curiae of Professor Donald T. Williamson, et al. filed.
  10. Jul 19 2019
    Motion to extend the time to file a response is granted and the time is extended to and including August 26, 2019.
  11. Jul 15 2019
    Motion to extend the time to file a response from July 24, 2019 to August 26, 2019, submitted to The Clerk.
  12. Jul 02 2019
    Blanket Consent filed by Petitioners, Samuel Edelman, et ux.
  13. Jun 24 2019
    Petition for a writ of certiorari filed. (Response due July 24, 2019)