Interesting article in today’s National Law Journal on the Cuno case, High Court to Hear Challenge to Company Tax Breaks, by Marcia Coyle.  Here is the opening:

In North Carolina this spring, a state court will take up a constitutional challenge to $242 million in state tax breaks given by state officials to Dell Inc. to build a plant in Winston-Salem. In Minnesota, another suit is pending attacking the validity of two multimillion-dollar tax-incentive programs to attract and keep businesses in special zones in that state. The North Carolina and Minnesota suits are among a number percolating around the country that have been inspired largely by a federal appellate decision in 2004 that struck down Ohio’s investment tax credit — a sacred tool of state economic competition.