Forum
U.S. Supreme Court
Case Status
Decided
Docket Number
Term
Cert. Denied
Lower Court Opinion
Questions Presented
(1) Whether the Multistate Tax Compact has the status of a contract that binds its signatory states; and
(2) whether a state law that imposes retroactive tax liability for a period of almost seven years, in a manner that upsets settled expectations and reasonable reliance interests, violates the due process clause.
Case Updates
Cert. petition denied
May 22, 2017
U.S. Chamber urges review of Multistate Tax Compact
December 23, 2016
The U.S. Chamber urged the U.S. Supreme Court to grant a petition for certiorari seeking review of a California Supreme Court decision concerning the enforceability of the Multistate Tax Compact. Specifically, the petition asked the U.S. Supreme Court to reverse the California high court’s ruling that the Compact is not binding on the states that signed it (Gillette Co. v. California Franchise Tax Board).
The Chamber subsequently supported four more certiorari petitions addressing the same issue.
The National Association of Manufacturers and Business Roundtable filed this brief jointly with the Chamber. Frederick Liu of Hogan Lovells LLP served as co-counsel for the amici.
Case Documents
- Opinion -- Gillette Commercial Operations North American v. Michigan Dept. of Revenue (Michigan Court of Appeals).pdf
- Cert. Petition -- Gillette Commercial Operations North American v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- U.S. Chamber Amicus Brief -- Gillette Commercial Operations North American v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- Brief in Opposition -- Gillette Commercial Operations North American v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- Reply Brief for Petitioners -- Gillette Commercial Operations North American v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf