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 Filed

  

Jurisdiction

 Case Title
February 15, 2024   State  Cargil v. Director, New Hersey Division of Taxation
December 22, 2023    State   The Walt Disney Company v. The Tax Appeals Tribunal of the State of New York
November 10, 2023   Federal  Vectren Infrastructure Service Corp v. Department of Treasury 
April 8, 2022    State   Board of County Commissioner of Johnson County v. Walmart Stores, Inc.
March 3, 2022     Federal   Washington Bankers Association v. State of Washington DOR 
December 1, 2021    Federal   Ferrellgas v. Director, Division of Taxation 
December 14, 2020    State  Amazon Services, LLC V. South Carolina Department of Revenue
February 22, 2019    State  Newell Normand, Sheriff & Ex-Officio Tax Collector Parish of Jefferson v. Wal-Mart.com USA
October 11, 2016    Federal Dot Foods v. Dept. of Revenue for the State of Washington
June 23, 2016     State Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth of Pennsylvania 
April 11, 2016     State BOE Columbus City v. Franklin County 
September 30, 2015     State 926 North Ardmore Ave, LLC v. County of Los Angeles 
July 21, 2015     State People of the State of New York v. Sprint Nextel Corp.
February 2, 2015    State State Vodafone Americas Holdings, Inc. v. Robe (supporting Vodafone’s principal brief on appeal)
September 15, 2014     Federal Direct Marketing Association v. Brohl
September 9, 2014    State Vodafone Americas Holdings, Inc. v. Roberts
March 14, 2014    Federal Equifax Inc. & Equifax Credit Information Services, Inc. v. Mississippi Department of Revenue 
October 18, 2013    State The Gillette Company & Subsidiaries v. California Franchise Tax Board    
July 29, 2013      State Equifax, Inc. and Equifax Credit Information Services, Inc. v. Mississippi State Tax Commission
June 19, 2013    State Easylink Services Int’l v. N.Y. State Tax Appeals Tribunal
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 
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