Polar Tankers, Inc. v. City of Valdez, Alaska
Issue: Whether a municipal tax that falls exclusively on large vessels in the city’s harbor violates the Tonnage Clause, Commerce Clause, or Due Process Clause.
Judgment: Reversed and remanded, 7-2, in an opinion by Justice Stephen Breyer on June 15, 2009.
Briefs and Documents
Merit briefs
Amicus briefs
- Brief for The National Federation of Independent Business Small Business Legal Center in Support of Petitioner
- Brief for The World Shipping Council and Cruise Lines International Association in Support of Petitioner
- Brief for Tropical Shipping and Construction Company Limited in Support of Petitioner
- Brief for the Council on State Taxation in Support of Petitioner
- Brief for Broadband Tax Institute in Support of Petitioner
- Brief for the States of Alaska, Alabama, Arkansas, Colorado, Delaware, Florida, Idaho, Maryland, Massachusetts, Montana, New Jersey, North Carolina, Ohio, Utah, Washington, West Virginia, and Wyoming in Support of Respondent
- Brief for the Multistate Tax Commission in Support of Respondent
Certiorari-Stage Documents
