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Staples, Inc., et al. v. Comptroller of the Treasury of Maryland

Paid petition · Court of Special Appeals of Maryland, No. 2597, September Term, 2016 · judgment November 16, 2018


Certiorari denied · November 4, 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

When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes constitutionally apportion such income to itself based on the activities of only the in-State businesses?

Counsel of record

For petitioner
Joseph Russell Palmore
Morrison & Foerster LLP

For respondent
Brian Lee Oliner
Maryland Offices of the Attorney General

Case

Conference history
Distributed for 2 conferences

Linked docket
18A1172

Proceedings

  1. Nov 04 2019
    Petition DENIED.
  2. Oct 09 2019
    DISTRIBUTED for Conference of 11/1/2019.
  3. Oct 09 2019
    Reply of petitioners Staples, Inc. et al. filed. (Distributed)
  4. Sep 20 2019
    Brief of respondent Maryland Comptroller of the Treasury in opposition filed.
  5. Aug 21 2019
    Response Requested. (Due September 20, 2019)
  6. Aug 14 2019
    DISTRIBUTED for Conference of 10/1/2019.
  7. Aug 05 2019
    Waiver of right of respondent Maryland Comptroller of the Treasury to respond filed.
  8. Jul 22 2019
    Petition for a writ of certiorari filed. (Response due August 23, 2019)
  9. Jun 07 2019
    Application (18A1172) granted by The Chief Justice extending the time to file until July 22, 2019.
  10. Jun 06 2019
    Application (18A1172) to extend further the time from June 21, 2019 to July 22, 2019, submitted to The Chief Justice.
  11. May 13 2019
    Application (18A1172) granted by The Chief Justice extending the time to file until June 21, 2019.
  12. May 10 2019
    Application (18A1172) to extend the time to file a petition for a writ of certiorari from May 23, 2019 to June 21, 2019, submitted to The Chief Justice.