Amicus Briefs

Previewing SCOTUS South Dakota v. Wayfair Online Sales Tax Case

Should Congress Act Before SCOTUS On Online Sales Taxes?

The U.S. Supreme Court is hearing a case on the constitutionality of a South Dakota law requiring internet vendors collect online sales tax, but should Congress fix the problem first?

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case

The U.S. Supreme Court has agreed to take South Dakota v. Wayfair Inc., which could result in a ruling that settles the years-long debate over how to apply sales taxes to online retail activity.

A Crossroads on Online Sales Taxes: South Dakota v. Wayfair

The Bounds of Retroactive State Taxes: Skadden, Arps, Slate, Meagher & Flom LLP v. Michigan Dept. of Treasury

The Supreme Court Needs to Protect Interstate Compacts From Destruction: Gillette Co. v. California Franchise Tax Board

Colorado’s Burdensome Tax Notification Law Violates the Commerce Clause: Direct Marketing Association v. Brohl

Maryland’s Failure to Allow a Full Credit for Taxes Paid to Other States Discriminates Against Interstate Commerce: Maryland v. Wynne

Stopping the IRS’s Revival of an Obsolete Tax: WorldCom v. IRS

Defending Taxpayers from a One-Sided Tax Filing Deadline Rule

Urging the U.S. Supreme Court to Address State Efforts to Tax Internet Sales

IRS Exceeds Powers and Violates Transparency with Tax Preparer Regulations: Loving v. IRS

IRS Exceeding Powers By Demanding Excessive Gift Tax “Interest”: Marshall v. United States

A Stormwater “Fee” on Landlords is Actually a Tax: Banks v. City of Ocean Shores

Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis

Estuardo Ardon vs. City of Los Angeles

Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County (FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County )

Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County: FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County

The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim