Asworth, LLC v. Kentucky Department of Revenue, Finance, and Administration Cabinet
Petition for certiorari denied on January 24, 2011
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.
Briefs and Documents
Certiorari-stage documents
