Steiner v. Utah State Tax Commission
Certiorari Denied
Petition for certiorari denied on February 24, 2020.
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.
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.
Recommended Citation: Steiner v. Utah State Tax Commission, SCOTUSblog, https://www.scotusblog.com/cases/steiner-v-utah-state-tax-commission/