KFC Corp. v. Iowa Department of Revenue
Petition for certiorari denied on October 3, 2011
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 10-1340 | Iowa S. Ct. | N/A | N/A | N/A | N/A | OT 2011 |
Issue: Whether, consistent with the Commerce Clause, a state may tax the income of an out-of-state business that maintains no physical presence in the taxing state.
SCOTUSblog Coverage
- Petition of the day (Joshua Matz, June 29, 2011)
Briefs and Documents
Certiorari-stage documents
- Opinion below (Iowa S. Ct.)
- Petition for certiorari
- Brief in opposition
- Amicus brief of Tax Executives Institute
- Amicus brief of Market America, Inc.
- Amicus brief of International Franchise Association
- Amicus brief of Institute for Professionals in Taxation
- Amicus brief for Council on State Taxation
- Petitioner's reply
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