|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
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: (1) Whether New York Tax Law § 1101(b)(8)(vi), which establishes an effectively irrebuttable evidentiary presumption that out-of-state Internet retailers that have no physical presence in the state – such as petitioners – are instate “vendors” and therefore must collect New York sales and use taxes on all of their sales to New Yorkers, violates the Commerce Clause by imposing tax-collection obligations on out-of-state retailers that have no physical presence in New York; and (2) whether Section 1101(b)(8)(vi) violates the Due Process Clause by adopting an effectively irrebuttable evidentiary presumption that the prerequisites for taxation under the Commerce Clause have been satisfied.
|Date||Proceedings and Orders |
|Jun 12 2013||Application (12A1205) 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 14 2013||Application (12A1205) granted by Justice Ginsburg extending the time to file until August 23, 2013.|
|Aug 23 2013||Petition for a writ of certiorari filed. (Response due September 25, 2013)|
|Aug 27 2013||Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondent Overstock.com, Inc., VIDED.|
|Aug 30 2013||Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from from counsel for the (Amazon. com LLC, et al.) petitioners VIDED.|
|Sep 9 2013||Order extending time to file response to petition to and including October 23, 2013.|
|Sep 19 2013||Brief amicus curiae of American Legislative Exchange Council filed. VIDED.|
|Sep 23 2013||Brief amici curiae of Newegg, Inc., et al. filed. VIDED.|
|Sep 23 2013||Brief amicus curiae of Performance Marketing Association filed. VIDED.|
|Sep 23 2013||Brief amici curiae of Scrapbook.com, et al. filed. VIDED.|
|Sep 23 2013||Brief amici curiae of Tax Foundation and National Taxpayers Union filed. VIDED.|
|Sep 23 2013||Brief amicus curiae of American Association of Attorney-Certified Public Accountants filed. VIDED.|
|Sep 23 2013||Brief amici curiae of Economists filed. VIDED.|
|Sep 23 2013||Brief amicus curiae of Council on State Taxation filed. VIDED.|
|Oct 23 2013||Brief of respondents New York State Department of Taxation and Finance, et al. in opposition filed. VIDED.|
|Nov 12 2013||DISTRIBUTED for Conference of November 26, 2013.|
|Nov 13 2013||Reply of petitioners Amazon.com LLC, et al. filed. (Distributed)|
|Dec 2 2013||Petition DENIED.|
Just in: New COVID procedures (including PCR tests) for lawyers in advance of the Supreme Court's return to in-person arguments next week.
With less than a week to go b/4 #SCOTUS returns to the courtroom, the Court has posted COVID-19 protocols for lawyers arguing this fall, including a new pre-argument tradition: COVID testing. Full document is here: https://www.supremecourt.gov/announcements/Fall_2021_argument_COVID_protocols.pdf
New at SCOTUS: Rick Allen Rhoades, who is set to be executed tomorrow evening in Texas, asks the justices for an emergency stay. Rhoades argues that he has been denied access to trial records that would help him investigate whether the jury selection was tainted by racial bias.
One week from today, the court will begin its new term and the justices will return to the courtroom for the first time since the pandemic hit. Time to dust off those robes and get ready for the first day. Here's our new banner, "back to school" edition, from @Courtartist.
The justices are meeting privately today for their "long conference." Thousands of cert petitions have rolled in over the summer, and the justices use today's conference to discuss which ones they should take up. Here are all the petitions we're watching:
Supreme Court Petitions - ScotusBlog
Comprehensive list of U.S. Supreme Court Petitions including issues, docket, opinions, proceedings, orders, and more.
FWOTSC. You figure that one out.*
h/t to @marinklevy for the story and the always-entertaining threads.
#SCOTUS announces that it will hold a formal, although "purely ceremonial," investiture ceremony for Justice Amy Coney Barrett next Friday. Attendance at the ceremony is by invitation only, & press coverage will be pooled. Full announcement is here: https://www.supremecourt.gov/publicinfo/press/pressreleases/pr_09-24-21