Report Looks at Past Sotomayor Tax Decisions July 15, 2009 TF Staff TF Staff While a nominee’s prior voting record or political affiliation is not always a guarantee as to how he or she will decide cases as a Supreme Court justice, these two different cases may provide some insight into Supreme Court nominee Judge Sonia Sotomayor’s judicial performance. In Tax Foundation Fiscal Fact No. 179, “Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching,” Tax Foundation Law Clerk Travis Greaves and Tax Counsel Joseph Henchman review two previous cases where Judge Sotomayor participated. From those opinions, one finds that her reading of the tax code, when it fills in ambiguous or unclear areas, may be harsher on taxpayers and more favorable to the government, and she also has shown an inclination to approve the constitutionality of state regulations at face value, even in the face of evidence of protectionist motivations and consequences. Read the Tax Foundation Fiscal Fact here. More on tax law here. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for Federal Tax Policy Center for Legal Reform