State and Local Legal Center Urges Supreme Court to Wait for Right Internet Sales Tax Case

The State and Local Legal Center (SLLC) filed an amicus brief encouraging the Supreme Court to not hear a case arguing that a Colorado law requiring remote sellers to inform Colorado purchasers annually of their purchases and send the same information to the Colorado Department of Revenue is unconstitutional.

Continue reading


Justice Kennedy: SCOTUS Should “Reexamine” Quill Decision

There is no way to know for sure why Justice Kennedy wrote a concurring opinion in Direct Marketing Association v. Brohl stating that the “legal system should find an appropriate case for this Court to reexamine Quill.”  But even if you don’t read the State and Local Legal Center (SLLC) amicus brief’s criticism of Quill and merely scan its table of authorities, you will notice that two of the three non-case related citations in Justice Kennedy’s opinion come from the SLLC’s brief. Continue reading


Does the Dormant Commerce Clause Prohibit a State from Taxing All of Its Residents’ Income?

A recent cert petition raises an important question about how the federal Constitution limits State and local taxing authority.

In Maryland State Comptroller of the Treasury v. Wynne, the Maryland Court of Appeals held that the dormant Commerce Clause requires every state and subdivision to give its residents a full tax credit for all income taxes that they pay in another state or subdivision. The U.S. Supreme Court has never applied the dormant Commerce Clause to reach that result, and it appears to conflict with cases in other states. Not surprisngly then, the Maryland State Comptroller of the Treasury has asked the Supreme Court to take the case.

This week, IMLA joined the United States Conference of Mayors, the National Association of Counties, the International City/County Management Association, and the Maryland Association of Counties in filing an amicus brief supporting the petition. The brief argues that the decision violates basic principles of federalism, and is inconsistent with the State’s sovereign powers to tax its residents.

We’ll continue to monitor the case and will bring you any updates.


Thousands of Appellate Briefs on the Internet

8122523_ab151ea98b_zSample briefs written by experienced attorneys can be an excellent source of information and guidance in drafting briefs, both as to style and substance.  No matter how experienced a writer may be, there are things to learn from the ways other writers approach a problem.

The Internet makes available a variety of appellate briefs worthy of review.

Continue reading