Amicus Filings

Policy

In addition to its educational mission, the Institute for Professionals in Taxation® is dedicated to the promotion and preservation of fair and non-discriminatory taxation by state and local governments. Toward that end, IPT occasionally files amicus briefs with the United States Supreme Court or state supreme courts (i.e., the state appellate court of last resort). As indicated by the rules of the U.S. Supreme Court, the purpose of an amicus brief is to “bring to the attention of the Court relevant matter not already brought to its attention by the parties.”

For a fuller discussion, see: IPT Policy and Procedures Regarding Requests for Amicus Briefs 
 

Selected Filings

Date File		Jurisdiction		Case Title
May 30, 2012		State		Elk Hills Power, LLC v. California State Board of Equalization
September 9, 2011		State		Tesoro Refining and Marketing Company V. State of Washington, Department of Revenue - Amicus Curiae Brief
July 21, 2011		State		Elk Hills Power, LLC v. California State Board of Equalization - Letter in Support of Petition
May 27, 2011		Federal		KFC Corporation v. Iowa Department of Revenue
March 29, 2011		State		Equifax, Inc. and Equifax Credit Information Services, Inc. v. Mississippi State Tax Commission
March 23, 2010		Federal		Johnson Controls, et al. vs. Kentucky Department of Revenue, et al.
February 5, 2010		State		Level 3 Communications, LLC vs. Arizona Department of Revenue, et al.
April 29, 2009		Federal		Geoffrey, Inc. vs. Commissioner of Revenue
February 20, 2009		Federal		VFJ Ventures, Inc., f/k/a VF Jeanswear, Inc. vs. G. Thomas Surtees in his official capacity as Commissioner of the Department of Revenue for the State of Alabama, and the Alabama Department of Revenue