Polar Tankers, Inc. v. City of Valdez, Alaska
|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
Apr 1, 2009
|Jun 15, 2009||7-2||Breyer||OT 2008|
Issue: Whether a municipal tax that falls exclusively on large vessels in the cityâ€™s harbor violates the Tonnage Clause, Commerce Clause, or Due Process Clause.
Plain English Summary:
Judgment: Reversed and remanded, 7-2, in an opinion by Justice Stephen Breyer on June 15, 2009.
- Opinion Recap: Polar Tankers v. City of Valdez (Eliza Presson)
- Argument Preview: Polar Tankers v. City of Valdez, Alaska (Eliza Presson)
- Court to rule on bankruptcy powers, ship tax (Lyle Denniston)
Briefs and DocumentsMerit briefs
- Brief for Petitioner Polar Tankers, Inc.
- Brief for Respondent City of Valdez
- Reply Brief for Petitioner Polar Tankers, Inc.
- Brief for The National Federation of Independent Business Small Business Legal Center in Support of Petitioner
- Brief for The World Shipping Council and Cruise Lines International Association in Support of Petitioner
- Brief for Tropical Shipping and Construction Company Limited in Support of Petitioner
- Brief for the Council on State Taxation in Support of Petitioner
- Brief for Broadband Tax Institute in Support of Petitioner
- Brief for the States of Alaska, Alabama, Arkansas, Colorado, Delaware, Florida, Idaho, Maryland, Massachusetts, Montana, New Jersey, North Carolina, Ohio, Utah, Washington, West Virginia, and Wyoming in Support of Respondent
- Brief for the Multistate Tax Commission in Support of Respondent