Forum
U.S. Supreme Court
Case Status
Decided
Docket Number
Term
Cert. Denied
Lower Court Opinion
Questions Presented
(1) Whether a state statute that retroactively imposes over $1 billion in increased tax liability on out-of-state businesses for the benefit of in-state businesses violates the dormant commerce clause;
(2) whether a state tax law that has a 6 1/2-year period of retroactivity and targets out-of-state businesses for increased tax liability of over $1 billion violates the due process clause; and
(3) whether a state's retroactive repeal of a central provision of the decades-old Multistate Tax Compact violates the contracts clause by imposing over $1 billion in retroactive tax liability on out-of-state taxpayers.
Case Updates
Cert. petition denied
May 22, 2017
U.S. Chamber urges review of Multistate Tax Compact
December 23, 2016
This case is one of five in which the U.S. Chamber filed an amicus brief urging the U.S. Supreme Court to grant a petition to review a decision concerning the enforceability of the Multistate Tax Compact.
The National Association of Manufacturers and Business Roundtable filed this brief jointly with the Chamber. Frederick Liu of Hogan Lovells LLP served as co-counsel for the amici.
Case Documents
- Opinion -- Skadden Arps v. Michigan Dept. of Revenue (Michigan Court of Appeals).pdf
- Cert. Petition -- Skadden Arps v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- U.S. Chamber Amicus Brief -- Skadden Arps v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- Brief in Opposition -- Skadden Arps v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- Reply Brief for Petitioners -- Skadden Arps v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf