Miscellaneous

More Tax (or Taxing) Fun

By Anne Skove, Esq.

We swear this will all be over at midnight!

Today the SCOTUS released an opinion in US v. Clintwood Elkhorn Mining. This is a huge Tucker Act case, meaning that we have not done anything more than read the SCOTUSwiki cursorily.

Who says the SCOTUS doesn't have a sense of humor? They also released an opinion in Meadwestvaco v. Ill. Dept. of Revenue. Another tax case! Here the question was whether Illinois may tax the sale of a business by a non-domiciliary, or whether such a tax conflicts with caselaw and violates due process and the ever-lovin' commerce clause of the U.S. Constitution. Sadly, the Court declined to answer the question of whether ink jet cartridges are prohibitively expensive.

You will have to rely on your own opinion-reading skillz. Both are available in the 2007 Term Opinions of the Court section of the SCOTUS Web site.

For more federal tax opinions from the highest court in land, see Oyez's collection.

Full post as published by court-o-rama.org on April 15, 2008 (boomark / email).