Editor's Note :

Editor's Note :

The court will release orders from the March 16 conference on Monday at 9:30 a.m. There is a possibility of opinions on Tuesday and Wednesday.
On Monday the court hears oral argument in Sveen v. Melin. Amy Howe has our preview.

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.

SCOTUSblog Coverage

Briefs and Documents

Certiorari-stage documents

Term Snapshot