Editor's Note :

Editor's Note :

On Monday at 9:30 a.m. we expect orders from the April 18 Conference. On both Tuesday and Wednesday we expect one or more decisions in argued cases; we will be live blogging both days beginning at 9:45 a.m.

Overstock.com, Inc. v. New York State Department of Taxation and Finance

Petition for certiorari denied on December 2, 2013

Linked with:

Docket No. Op. Below Argument Opinion Vote Author Term
13-252 N.Y. N/A N/A N/A N/A OT 2013

Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, serves as counsel on an amicus brief in this case, which is listed without regard to the likelihood that it will be granted.

Issue: Whether a business that has no employees or operations in a state is deemed to be physically present, and therefore subject to the state’s taxing power, merely by entering into contractual relationships with residents of the state who are not its legal agents.

DateProceedings and Orders
Jun 12 2013Application (12A1196) to extend the time to file a petition for a writ of certiorari from June 26, 2013 to August 23, 2013, submitted to Justice Ginsburg.
Jun 12 2013Application (12A1196) granted by Justice Ginsburg extending the time to file until August 23, 2013.
Aug 22 2013Petition for a writ of certiorari filed. (Response due September 23, 2013)
Aug 27 2013Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner. VIDED.
Aug 30 2013Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the (Amazon .com LLC, et al.) respondents VIDED.
Sep 9 2013Order extending time to file response to petition to and including October 23, 2013.
Sep 19 2013Brief amicus curiae of American Legislative Exchange Council filed. VIDED.
Sep 23 2013Brief amici curiae of Newegg, Inc., et al. filed. VIDED.
Sep 23 2013Brief amicus curiae of Perormance Marketing Association filed. VIDED.
Sep 23 2013Brief amici curiae of Scrapbook.Com, et al. filed. VIDED.
Sep 23 2013Brief amici curiae of Tax Foundation and National Taxpayers Union filed. VIDED.
Sep 23 2013Brief amicus curiae of American Association of Attorney-Certified Public Accounants filed. VIDED.
Sep 23 2013Brief amici curiae of Economists filed. VIDED.
Sep 23 2013Brief amicus curiae of Council on State Taxation filed. VIDED.
Oct 23 2013Brief of respondents New York State Department of Taxation and Finance, et al. in opposition filed. VIDED.
Nov 12 2013DISTRIBUTED for Conference of November 26, 2013.
Nov 12 2013Reply of petitioner Overstock.com, Inc. filed. (Distributed)
Dec 2 2013Petition DENIED.
 
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