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U.S. Supreme Court

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Decided

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Cert. Denied

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Cert. petition denied

October 13, 2015

U.S. Chamber urges Supreme Court to review case regarding retroactive taxation

July 29, 2015

The U.S. Chamber filed a brief urging the Supreme Court to grant certiorari to address whether a state statute imposing eight years of retroactive tax liability violates due process.

In its brief, the Chamber argues that retroactive application of tax laws for several years destroys settled expectations and chills investment. The brief also notes that the prevalence of states attempting to use retroactive taxation to fill budget gaps reinforces the need for Supreme Court review.

Pratik A. Shah, Z.W. Julius Chen, and Matthew A. Scarola of Akin Gump Strauss Hauer & Feld LLP served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

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