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

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