A unanimous Supreme Court today reversed the Sixth Circuit and held that “[u]nder the comity doctrine, a taxpayer’s complaint of allegedly discriminatory state taxation, even when framed as a request to increase a competitors’s tax burden, must proceed originally in state court.” Levin v. Commerce Energy, Inc., No. 09-223 (U.S. June 1, 2010). From SCOTUSBlog:
- Opinion below (6th Circuit)
- Brief for Petitioner
- Brief for Respondent
- Supplemental Brief for Respondent
- Amicus Brief for 45 States in Support of Petitioner
- Amicus Brief for the Multistate Tax Commission in Support of Petitioner
- Amicus Brief for the Council on State Taxation in Support of Respondent
- Transcript of oral argument
