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New Hampshire v. Massachusetts

Pending petition
Docket No. Argument Opinion Vote Author Term

Issue: Whether Massachusetts' tax rule — which subjects nonresident earned income received for services performed outside Massachusetts to the state’s income tax — is unconstitutional confiscation.

DateProceedings and Orders (key to color coding)
Oct 19 2020Motion for leave to file a bill of complaint filed.
Dec 10 2020Brief amicus curiae of Professor Edward A. Zelinsky filed.
Dec 11 2020Brief of defendant Massachusetts in opposition filed.
Dec 17 2020Brief amicus curiae of Southeastern Legal Foundation filed.
Dec 18 2020Brief amicus curiae of The Buckeye Institute filed.
Dec 21 2020Brief amicus curiae of Ohio and nine other States filed.
Dec 22 2020Brief amicus curiae of National Taxpayers Union Foundation, et al. filed.
Dec 22 2020Reply of plaintiff New Hampshire filed.
Dec 22 2020Brief amicus curiae of States of New Jersey, Connecticut, Hawaii and Iowa filed.
Jan 06 2021DISTRIBUTED for Conference of 1/22/2021.
Jan 25 2021The Acting Solicitor General is invited to file a brief in this case expressing the views of the United States.