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Zilka v. City of Philadelphia Tax Review Board

Certiorari Denied

Petition for certiorari denied on January 13, 2025.

Docket No.23-914
Op. BelowPa.

Issue

Whether the commerce clause requires states to consider a taxpayer"s burden in light of the state tax scheme as a whole when crediting a taxpayer"s out-of-state tax liability, or permits states to credit out-of-state state and local tax liabilities as discrete tax burdens. CVSG: 12/9/2024

Proceedings & orders timeline

Feb 20, 2024
Petition for a writ of certiorari filed. (Response due March 25, 2024)
Mar 7, 2024
Motion to extend the time to file a response from March 25, 2024 to April 24, 2024, submitted to The Clerk.
Mar 8, 2024
Motion to extend the time to file a response is granted and the time is extended to and including April 24, 2024.
Mar 25, 2024
Brief amicus curiae of National Taxpayers Union Foundation filed.
Mar 25, 2024
Brief amicus curiae of American College of Tax Counsel filed.
Apr 24, 2024
Brief of respondent Tax Review Board City of Philadelphia in opposition filed.
May 9, 2024
Reply of petitioner Diane Zilka filed.
May 14, 2024
DISTRIBUTED for Conference of 5/30/2024.
May 29, 2024
Rescheduled.
Jun 3, 2024
DISTRIBUTED for Conference of 6/6/2024.
Jun 10, 2024
The Solicitor General is invited to file a brief in this case expressing the views of the United States.
Dec 9, 2024
Brief amicus curiae of United States filed.
Dec 23, 2024
Supplemental brief of petitioner Diane Zilka filed. (Distributed)
Dec 24, 2024
DISTRIBUTED for Conference of 1/10/2025.
Jan 13, 2025
Petition DENIED.

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