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Steiner v. Utah State Tax Commission

Petition for certiorari denied on February 24, 2020
Docket No. Op. Below Argument Opinion Vote Author Term
19-755 Utah N/A N/A N/A N/A OT 2019

Issue: Whether Utah’s tax code—which extends a credit for income taxes paid to other states but does not extend a similar credit for income taxes paid to foreign countries or make other adjustments for foreign income, resulting in a double taxation of income that state residents earn from foreign commerce—discriminates against foreign commerce in violation of the dormant commerce clause.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Oct 17 2019Application (19A426) to extend the time to file a petition for a writ of certiorari from November 12, 2019 to December 12, 2019, submitted to Justice Sotomayor.
Oct 18 2019Application (19A426) granted by Justice Sotomayor extending the time to file until December 12, 2019.
Dec 12 2019Petition for a writ of certiorari filed. (Response due January 13, 2020)
Jan 13 2020Brief amicus curiae of American Legislative Exchange Council filed.
Jan 13 2020Brief amicus curiae of Council On State Taxation filed.
Jan 13 2020Waiver of right of respondent Utah State Tax Commission to respond filed.
Jan 13 2020Brief amici curiae of Professors Michael S. Knoll and Donald T. Williamson, and the Kogod Tax Policy Center filed.
Jan 22 2020DISTRIBUTED for Conference of 2/21/2020.
Feb 24 2020Petition DENIED.