Supreme Court of the United States · Official docket →
Robert C. Steiner, et ux. v. Utah State Tax Commission
Paid petition · Supreme Court of Utah, No. 20180223 · judgment August 14, 2019
Certiorari denied · February 24, 2020
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
Utah’s tax code extends a credit for income taxes paid to other States but does not extend a similar credit for income taxes paid to foreign countries or make other adjustments for foreign income. The result is a double taxation of income that state residents earn from foreign commerce. The question presented is whether this scheme discriminates against foreign commerce in violation of the dormant Commerce Clause. (i)
Counsel of record
For petitioner
Neal Kumar Katyal
Milbank LLP
For respondent
Tyler Green
Consovoy McCarthy PLLC
Proceedings
- Feb 24 2020Petition DENIED.
- Jan 22 2020DISTRIBUTED for Conference of 2/21/2020.
- Jan 13 2020Brief amicus curiae of American Legislative Exchange Council filed.
- Jan 13 2020Brief amicus curiae of Council On State Taxation filed.
- Jan 13 2020Waiver of right of respondent Utah State Tax Commission to respond filed.
- Jan 13 2020Brief amici curiae of Professors Michael S. Knoll and Donald T. Williamson, and the Kogod Tax Policy Center filed.
- Dec 12 2019Petition for a writ of certiorari filed. (Response due January 13, 2020)
- Oct 18 2019Application (19A426) granted by Justice Sotomayor extending the time to file until December 12, 2019.
- Oct 17 2019Application (19A426) to extend the time to file a petition for a writ of certiorari from November 12, 2019 to December 12, 2019, submitted to Justice Sotomayor.