Editor's Note :

Editor's Note :

We are expecting one or more decisions in argued cases tomorrow at 10 a.m. We will be live-blogging the opinion(s) as they are released. However, there is no live blog of tomorrow’s oral argument in King v. Burwell. We will have coverage of that argument as soon as possible after it is finished; the transcript should be available tomorrow afternoon, and the audio will be available on Friday.
Wednesday's live blog will be 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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