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Diane Zilka v. City of Philadelphia, Tax Review Board
Paid petition · Supreme Court of Pennsylvania, Eastern District, No. 20 EAP 2022, 21 EAP 2022 · judgment November 22, 2023
Before the decision, about 2.9× the 4.1% base rate. The model weighted this up for counsel who has won certiorari before, a circuit split argued in the petition, and a dissent in the court below (flagged in the petition), and down for a state or local-government respondent.
Question presented
Whether the Commerce Clause requires states to consider a taxpayer’s burden in light of the state tax scheme as a whole when crediting a taxpayer’s out-ofstate tax liability as the West Virginia and Colorado Supreme Courts have held and this Court has suggested, or permits states to credit out-of-state state and local tax liabilities as discrete tax burdens, as the Pennsylvania Supreme Court held below.
Counsel of record
For petitioner
Carter G. Phillips
Sidley Austin LLP
For respondent
Craig Randall Gottlieb
City of Philadelphia Law Department
Case
Conference history
Distributed for 3 conferences
Amicus briefs
3 cert-stage
Proceedings
- Jan 13 2025Petition DENIED.
- Dec 24 2024DISTRIBUTED for Conference of 1/10/2025.
- Dec 23 2024Supplemental brief of petitioner Diane Zilka filed. (Distributed)
- Dec 09 2024Brief amicus curiae of United States filed.
- Jun 10 2024The Solicitor General is invited to file a brief in this case expressing the views of the United States.
- Jun 03 2024DISTRIBUTED for Conference of 6/6/2024.
- May 29 2024Rescheduled.
- May 14 2024DISTRIBUTED for Conference of 5/30/2024.
- May 09 2024Reply of petitioner Diane Zilka filed.
- Apr 24 2024Brief of respondent Tax Review Board City of Philadelphia in opposition filed.
- Mar 25 2024Brief amicus curiae of National Taxpayers Union Foundation filed.
- Mar 25 2024Brief amicus curiae of American College of Tax Counsel filed.
- Mar 08 2024Motion to extend the time to file a response is granted and the time is extended to and including April 24, 2024.
- Mar 07 2024Motion to extend the time to file a response from March 25, 2024 to April 24, 2024, submitted to The Clerk.
- Feb 20 2024Petition for a writ of certiorari filed. (Response due March 25, 2024)