Asworth, LLC v. Kentucky Department of Revenue, Finance, and Administration Cabinet

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.