|
The Supreme Court and State Taxation:
1998–1999, On the Straight and Narrow
Carter G. Phillips
Nathan C. SheersNotes
1 American Bar Ass’n, The
1998 Term in Review, Preview U.S. Sup. Ct. Cas., Jul. 26, 1999, at 4, 7.
2 See Lunding v. New
York Tax Appeals Tribunal, 522 U.S. 287(1998).
3 Because of the time
necessary for briefing on the merits, the cases actually heard during the 1998 Term were
granted between January 27, 1998, and January 26, 1999. Cases granted after January 26,
1999, were scheduled to be heard during the 1999 Term.
4 Cheatham v. Eagerton, 703
So. 2d 389 (Ala. Civ. App. 1997), cert. denied, 522 U.S. 1090 (1998); NACCO Indus. v.
Tracy, 681 N.E.2d 900 (Ohio 1997), cert. denied, 522 U.S. 1091 (1998); Votion v. County of
Atascosa, cert. denied, 522 U.S. 1091 (1998)(pro se); Caterpillar v. Minnesota Comm’r
of Revenue, 568 N.W.2d 695 (Minn. 1997), cert. denied, 522 U.S. 1112 (1998); Chase
Manhattan Bank v. City & County of San Francisco, 121 F.3d 557 (9th Cir. 1997), cert.
denied, 524 U.S. 945 (1998); Dove Valley Bus. Park Assocs. v. Board of County
Comm’rs, 945 P.2d 395 (Colo. 1997), cert. denied, 523 U.S. 1021 (1998); Kennametal v.
Massachusetts Comm’r of Revenue, 686 N.E.2d 436 (Mass. 1997), cert. denied, 523 U.S.
1059 (1998); Skuratowicz v. Tracy, 684 N.E.2d 324 (Ohio 1997), cert. denied, 523 U.S. 1107
(1998) (pro se); National Private Truck Council v. Massachusetts Comm’r of Revenue,
688 N.E.2d 936 (Mass. 1997), cert. denied, 523 U.S. 1137 (1998); Zenith/Kremer Waste Sys.
v. Western Lake Superior Sanitary Dist., 572 N.W.2d 300 (Minn. 1997), cert. denied, 523
U.S. 1145 (1998); Movies v. Kahn, cert. denied, 524 U.S. 927 (1998); Lyon Metal Prods. v.
California Bd. of Equalization, 68 Cal. Rptr. 2d 285 (Cal. Ct. App. 1997), cert. denied,
524 U.S. 916 (1998); Deer Park Indep. Sch. Dist. v. Harris County Appraisal Dist., 132
F.3d 1095 (5th Cir. 1998), cert. denied, 524 U.S. 938 (1998); Hoovler v. Indiana
Dep’t of Revenue, 689 N.E.2d 738 (Ind. Ct. App. 1997), cert. denied, 524 U.S. 905
(1998); Missourians for Tax Justice Educ. Project v. Holden, 959 S.W.2d 100 (Mo. 1997),
cert. denied, 524 U.S. 916 (1998); Pollin v. Oregon Dep’t of Revenue, 952 P.2d 537
(Or. 1997), cert. denied, 524 U.S. 954 (1998); Buchbinder v. Franchise Tax Bd., cert.
denied, 119 S. Ct. 55 (1998)(pro se); Jerron West v. California State Bd. of Equalization,
129 F.3d 1334 (9th Cir. 1997), cert. denied, 119 S. Ct. 58 (1998); Thomas v. Oregon
Dep’t of Revenue, 952 P.2d 542 (Or. 1998), cert. denied, 119 S. Ct. 168 (1998) (pro
se); Cooksey Bros. Disposal Co. v. Boyd County, 973 S.W.2d 64 (Ky. Ct. App. 1997), cert.
denied, 119 S. Ct. 338 (1998); Tamagni v. New York Tax Appeals Tribunal, 695 N.E.2d 1125
(N.Y. 1998), cert. denied, 119 S. Ct. 340 (1998); Texas v. FDIC, cert. denied, 119 S. Ct.
590 (1999); Comm-Care Corp. v. Louisiana Tax Comm’n, 721 So. 2d 469 (La. 1998), cert.
denied, 119 S. Ct. 541 (1998); Erieview Cartage v. Commonwealth, 711 A.2d 473 (Pa. 1998),
cert. denied, Erieview Cartage v. Pennsylvania Bd. of Fin. & Revenue, 119 S. Ct. 542
(1998); Calzadilla Constr. Corp. v. Vega Baja, cert. denied, 119 S. Ct. 871 (1999);
Westling v. County of Mille Lacs , 581 N.W.2d 815 (Minn. 1998), cert. denied, 119 S. Ct.
872 (1999); ANR Pipeline Co. v. Lafaver, 150 F.3d 1178 (10th Cir. 1998), cert. denied, 119
S. Ct. 904 (1999); Michigan Automotive Research Corp. v. Michigan Dep’t of Treasury,
564 N.W.2d 503 (Mich. 1997), cert. denied, 119 S. Ct. 904 (1999).
5 Tony Mauro, Fast Times at
the High Court, Legal Times, Sept. 6, 1999, at 8.
6 Id.
7 Order List, 68 USLW 3152,
3152-53 (U.S. Sept. 10, 1999).
8 See South Cent. Bell
Tel. Co. v. Alabama, 526 U.S. 160 (1999); Arizona Dep’t of Revenue v. Blaze Constr.
Co., 526 U.S. 32 (1999); Jefferson County v. Acker, 119 S. Ct. 2069 (1999).
9 Three justices have gone on
record to state their doubt as to the doctrine’s validity. See Camps
Newfound/Owatonna, Inc. v. Town of Harrison, 520 U.S. 564, 609-22 (Thomas, J.,
dissenting).
BACK TO TOP |
