International Business Machines Corp. v. Michigan Department of Treasury
Petition for certiorari denied on May 22, 2017
Issues: (1) Whether a state, without violating the constitutional bar against the impairment of contracts, can retroactively withdraw from the Multistate Tax Compact so as to divest taxpayers of benefits under that compact for a period of 6 1/2 years before that withdrawal; and (2) whether, consistent with due process, a state can, by statute, change its tax laws retroactively for a period of more than six years, when the change was not promptly instituted and when the change was designed to increase state tax revenues by overriding a Michigan Supreme Court decision determining taxpayer obligations under prior law.
| Date | Proceedings and Orders (key to color coding) |
|---|
| Sep 12 2016 | Application (16A263) to extend the time to file a petition for a writ of certiorari from September 22, 2016 to November 21, 2016, submitted to Justice Kagan. |
| Sep 13 2016 | Application (16A263) granted by Justice Kagan extending the time to file until November 21, 2016. |
| Nov 18 2016 | Petition for a writ of certiorari filed. (Response due December 27, 2016) |
| Nov 28 2016 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for petitioner. |
| Nov 29 2016 | Consent to the filing of amicus curiae briefs, support of either party or of neither party, received from counsel for respondent. |
| Dec 21 2016 | Waiver of right of respondent Michigan Department of Treasury to respond filed. |
| Dec 22 2016 | Brief amicus curiae of Tax Executives Institute, Inc. filed. VIDED. |
| Dec 22 2016 | Brief amicus curiae of The American College of Tax Counsel filed. VIDED. |
| Dec 23 2016 | Brief amici curiae of The National Association of Manufacturers, et al. filed. VIDED. |
| Dec 23 2016 | Brief amicus curiae of Council on State Taxation filed. VIDED. |
| Jan 3 2017 | DISTRIBUTED for Conference of January 19, 2017. |
| Jan 10 2017 | Response Requested . (Due February 9, 2017) |
| Feb 1 2017 | Order extending time to file response to petition to and including March 13, 2017. |
| Mar 13 2017 | Brief of respondent Michigan Department of Treasury in opposition filed. VIDED. |
| Mar 24 2017 | Reply of petitioners Gillette Commercial Operations North America and Subsidiaries, et al. filed. |
| Mar 28 2017 | DISTRIBUTED for Conference of April 13, 2017. |
| Apr 17 2017 | DISTRIBUTED for Conference of April 21, 2017. |
| Apr 24 2017 | DISTRIBUTED for Conference of April 28, 2017. |
| May 8 2017 | DISTRIBUTED for Conference of May 11, 2017. |
| May 15 2017 | DISTRIBUTED for Conference of May 18, 2017. |
| May 22 2017 | Petition DENIED. Justice Alito took no part in the consideration or decision of this petition. |
