Levin v. Commerce Energy, Inc.
Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
---|---|---|---|---|---|---|
09-223 | 6th Cir. | Mar 22, 2010 | Jun 1, 2010 | 9-0 | Ginsburg | OT 2009 |
Holding: Under the comity doctrine,? which compels federal courts to defer to state courts under certain circumstances, lawsuits alleging discriminatory state taxation must initially be brought in state courts.
Judgment: Reversed and Remanded, 9-0, in an opinion by Justice Ruth Bader Ginsburg on June 1, 2010. Justice Kennedy filed a concurring opinion. Justice Thomas filed an opinion concurring in the judgment, joined by Justice Scalia. Justice Alito filed an opinion concurring in the judgment.
SCOTUSblog Coverage
- Comity requires tax discrimination claims to be heard in state court (Anna Christensen, June 3, 2010)
- Federal adjudication of state tax litigation (Anna Christensen, March 24, 2010)
- Federal jurisdiction over challenges to state tax benefits (Anna Christensen, March 16, 2010)
Briefs and Documents
Merits Briefs
- Brief for Petitioner Richard Levin
- Brief for Respondent Commerce Energy, Inc., et al.
- Supplemental Brief for Respondent Commerce Energy, Inc., et al.
Amicus Briefs
- Brief for the States of Illinois, Alabama, Alaska, Arizona, Arkansas, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Indiana, Iowa, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming and The District of Columbia in Support of Petitioner
- Brief for the Multistate Tax Commission in Support of Petitioner
- Brief for the Council on State Taxation in Support of Respondent
Certiorari-stage documents
- Opinion below (6th Circuit)
Merits Briefs
- Brief for Petitioner Richard Levin
- Brief for Respondent Commerce Energy, Inc., et al.
- Supplemental Brief for Respondent Commerce Energy, Inc., et al.
Amicus Briefs
- Brief for the States of Illinois, Alabama, Alaska, Arizona, Arkansas, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Indiana, Iowa, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming and The District of Columbia in Support of Petitioner
- Brief for the Multistate Tax Commission in Support of Petitioner
- Brief for the Council on State Taxation in Support of Respondent
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