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Loudoun County, Virginia v. Dulles Duty Free, LLC

Petition for certiorari denied on April 2, 2018
Docket No. Op. Below Argument Opinion Vote Author Term
17-904 Va. N/A N/A N/A N/A OT 2017

Issues: (1) Whether the validity under the import-export clause of a non-discriminatory local business license tax calculated on the basis of gross receipts should be evaluated using the Supreme Court's approach in Michelin Tire Corp. v. Wages or in Richfield Oil Corp. v. State Board of Equalization; and (2) whether a local business license tax calculated based on gross receipts, which does not specifically target imports or exports, violates the import-export clause if some of the gross receipts include export sales.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Oct 13 2017Application (17A408) to extend the time to file a petition for a writ of certiorari from November 22, 2017 to December 22, 2017, submitted to The Chief Justice.
Oct 17 2017Application (17A408) granted by The Chief Justice extending the time to file until December 22, 2017.
Dec 19 2017Petition for a writ of certiorari filed. (Response due January 25, 2018)
Dec 29 2017Motion to extend the time to file a response from January 25, 2018 to February 26, 2018, submitted to The Clerk.
Jan 04 2018Motion to extend the time to file a response is granted and the time is extended to and including February 26, 2018.
Jan 24 2018Brief amicus curiae of International Municipal Lawyers Association filed.
Jan 25 2018Brief amici curiae of Tax Law Professors filed.
Feb 26 2018Brief of respondent Dulles Duty Free, LLC in opposition filed.
Mar 08 2018Reply of petitioner County of Loudoun, Virginia filed.
Mar 13 2018DISTRIBUTED for Conference of 3/29/2018.
Apr 02 2018Petition DENIED.
Term Snapshot
At a Glance