Editor's Note :

Editor's Note :

This week we are hosting a symposium on Christie v. NCAA, a challenge to the federal sports-betting ban. Contributions are available at this link.

International Business Machines Corp. v. Michigan Department of Treasury

Petition for certiorari denied on May 22, 2017
Docket No. Op. Below Argument Opinion Vote Author Term
16-698 Mich. Ct. App. N/A N/A N/A N/A OT 2016

Issues: (1) Whether a state, without violating the constitutional bar against the impairment of contracts, can retroactively withdraw from the Multistate Tax Compact so as to divest taxpayers of benefits under that compact for a period of 6 1/2 years before that withdrawal; and (2) whether, consistent with due process, a state can, by statute, change its tax laws retroactively for a period of more than six years, when the change was not promptly instituted and when the change was designed to increase state tax revenues by overriding a Michigan Supreme Court decision determining taxpayer obligations under prior law.

DateProceedings and Orders
Sep 12 2016Application (16A263) to extend the time to file a petition for a writ of certiorari from September 22, 2016 to November 21, 2016, submitted to Justice Kagan.
Sep 13 2016Application (16A263) granted by Justice Kagan extending the time to file until November 21, 2016.
Nov 18 2016Petition for a writ of certiorari filed. (Response due December 27, 2016)
Nov 28 2016Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for petitioner.
Nov 29 2016Consent to the filing of amicus curiae briefs, support of either party or of neither party, received from counsel for respondent.
Dec 21 2016Waiver of right of respondent Michigan Department of Treasury to respond filed.
Dec 22 2016Brief amicus curiae of Tax Executives Institute, Inc. filed. VIDED.
Dec 22 2016Brief amicus curiae of The American College of Tax Counsel filed. VIDED.
Dec 23 2016Brief amici curiae of The National Association of Manufacturers, et al. filed. VIDED.
Dec 23 2016Brief amicus curiae of Council on State Taxation filed. VIDED.
Jan 3 2017DISTRIBUTED for Conference of January 19, 2017.
Jan 10 2017Response Requested . (Due February 9, 2017)
Feb 1 2017Order extending time to file response to petition to and including March 13, 2017.
Mar 13 2017Brief of respondent Michigan Department of Treasury in opposition filed. VIDED.
Mar 24 2017Reply of petitioners Gillette Commercial Operations North America and Subsidiaries, et al. filed.
Mar 28 2017DISTRIBUTED for Conference of April 13, 2017.
Apr 17 2017DISTRIBUTED for Conference of April 21, 2017.
Apr 24 2017DISTRIBUTED for Conference of April 28, 2017.
May 8 2017DISTRIBUTED for Conference of May 11, 2017.
May 15 2017DISTRIBUTED for Conference of May 18, 2017.
May 22 2017Petition DENIED. Justice Alito took no part in the consideration or decision of this petition.
 
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