Polar Tankers, Inc. v. City of Valdez, Alaska
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 08-310 | Alaska S.Ct. | Apr 1, 2009 | Jun 15, 2009 | 7-2 | Breyer | OT 2008 |
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.
SCOTUSblog Coverage
- Opinion Recap: Polar Tankers v. City of Valdez (Eliza Presson, June 22, 2009)
- Argument Preview: Polar Tankers v. City of Valdez, Alaska (Eliza Presson, March 31, 2009)
- Court to rule on bankruptcy powers, ship tax (Lyle Denniston, December 12, 2008)
Briefs and Documents
Merit briefs
- Brief for Petitioner Polar Tankers, Inc.
- Brief for Respondent City of Valdez
- Reply Brief for Petitioner Polar Tankers, Inc.
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
- Opinion below (Supreme Court of Alaska)
- Petition for certiorari
- Brief in opposition
- Petitioner’s reply
Merit briefs
- Brief for Petitioner Polar Tankers, Inc.
- Brief for Respondent City of Valdez
- Reply Brief for Petitioner Polar Tankers, Inc.
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
- Opinion below (Supreme Court of Alaska)
- Petition for certiorari
- Brief in opposition
- Petitioner’s reply