Report Looks at Past Sotomayor Tax Decisions
July 15, 2009
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.
More on tax law here.
Was this page helpful to you?
The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?Contribute to the Tax Foundation
Let us know how we can better serve you!
We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better?Give Us Feedback