Comments on: Court to hear four appeals, plus an Original case http://www.scotusblog.com/wp/court-to-hear-four-cases/ The Supreme Court of the United States blog Thu, 26 Jun 2008 21:56:34 -0700 http://wordpress.org/?v=2.8.5 hourly 1 By: Andy Grewal http://www.scotusblog.com/wp/court-to-hear-four-cases/comment-page-1/#comment-14712 Andy Grewal Tue, 19 Feb 2008 17:31:30 +0000 http://www.scotusblog.com/wp/uncategorized/court-to-hear-four-cases/#comment-14712 "An appeal by Ford Motor Co. contending that the cities of Seattle and Tacoma, Wash., unconstitutionally tax 100 percent of its wholesale sales of vehicles in those cities" A quick nitpick - that summary implies that Ford faces a 100% tax. Seattle/Tacoma do not take all of Ford's receipts from its business in those cities, but instead impose a tax by reference to all of Ford's receipts. Huge difference between taking all receipts and imposing a percentage tax by reference to those receipts. Better to say "Seattle and Tacoma unconstitutionally impose a tax on 100% of wholesale activities." I'm probably the only one paying attention to tax cases, though. “An appeal by Ford Motor Co. contending that the cities of Seattle and Tacoma, Wash., unconstitutionally tax 100 percent of its wholesale sales of vehicles in those cities”

A quick nitpick – that summary implies that Ford faces a 100% tax. Seattle/Tacoma do not take all of Ford’s receipts from its business in those cities, but instead impose a tax by reference to all of Ford’s receipts. Huge difference between taking all receipts and imposing a percentage tax by reference to those receipts. Better to say “Seattle and Tacoma unconstitutionally impose a tax on 100% of wholesale activities.”

I’m probably the only one paying attention to tax cases, though.

]]>