Editor's Note :

Editor's Note :

This week the blog will publish a multi-part online symposium on United States v. Texas, a challenge by Texas and twenty-five states to the Obama administration's deferred-action policy for immigration. Contributions to this special feature, as well as an “explainer” by this blog's Lyle Denniston, are available here.

Asworth, LLC v. Kentucky Department of Revenue, Finance, and Administration Cabinet

Petition for certiorari denied on January 24, 2011
Docket No. Op. Below Argument Opinion Vote Author Term
10-662 Court of Appeals of Kentucky N/A N/A N/A N/A OT 2010

Issue: 1) Whether a state violates the Commerce Clause by subjecting an out- of-state corporate partner to income tax when the partner has no property or employees in the state and the partner's only connection with the state is the holding of passive investment interests in entities that have in-state business operations; and 2) whether a state violates the Due Process Clause by enacting non-curative tax legislation that retrospectively denies interest on overpayments of court-ordered tax refunds on a retroactive basis of up to seventeen years.

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