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New Hampshire v. Massachusetts

Motion for leave to file a bill of complaint denied on June 28, 2021.

Docket No. Argument Opinion Vote Author Term
22o154 N/A N/A N/A N/A OT 2020

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.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
10/19/2020Motion for leave to file a bill of complaint filed.
12/10/2020Brief amicus curiae of Professor Edward A. Zelinsky filed.
12/11/2020Brief of defendant Massachusetts in opposition filed.
12/17/2020Brief amicus curiae of Southeastern Legal Foundation filed.
12/18/2020Brief amicus curiae of The Buckeye Institute filed.
12/21/2020Brief amicus curiae of Ohio and nine other States filed.
12/22/2020Brief amicus curiae of National Taxpayers Union Foundation, et al. filed.
12/22/2020Reply of plaintiff New Hampshire filed.
12/22/2020Brief amicus curiae of States of New Jersey, Connecticut, Hawaii and Iowa filed.
01/06/2021DISTRIBUTED for Conference of 1/22/2021.
01/25/2021The Acting Solicitor General is invited to file a brief in this case expressing the views of the United States.
05/25/2021Brief amicus curiae of United States filed.
06/07/2021Supplemental brief of plaintiff New Hampshire filed.
06/08/2021DISTRIBUTED for Conference of 6/24/2021.
06/15/2021Supplemental brief of defendant Massachusetts filed.
06/28/2021Motion for leave to file a bill of complaint DENIED. Justice Thomas and Justice Alito would grant the motion.