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Petitions of the day

Feb 7, 2017

The petitions of the day are:

Goodyear Tire & Rubber Co. v. Michigan Department of Treasury

16-699

Issues: (1) Whether the Multistate Tax Compact has the status of a contract that binds its signatory states; and (2) whether a state law that imposes retroactive tax liability for a period of almost seven years, in a manner that upsets settled expectations and reasonable reliance interests, violates the due process clause.

DIRECTV Group Holdings, LLC v. Michigan Department of Treasury

16-736

Issues: (1) Whether the Multistate Tax Compact has the status of a contract that binds its signatory states; and (2) whether a state law that imposes retroactive tax liability for a period of almost seven years, in a manner that upsets settled expectations and reasonable reliance interests, violates the due process clause.

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