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 requires them to allow taxpayers to elect to use the compact's equally weighted apportionment formula until the state prospectively withdraws from the compact;
(2) whether Michigan's retroactive repeal of, and withdrawal from, the compact violated the contracts clause;
(3) whether Michigan's retroactive repeal of, and withdrawal from, the compact violated the due process clause; and
(4) whether Michigan's retroactive repeal of, and withdrawal from, the compact violated the commerce clause.
Case Updates
Cert. petition denied
May 22, 2017
U.S. Chamber urges review of Multistate Tax Compact
December 23, 2016
This case is one of five in which the U.S. Chamber filed an amicus brief urging the U.S. Supreme Court to grant a petition to review a decision concerning the enforceability of the Multistate Tax Compact.
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 -- Sonoco Products Company v. Michigan Dept. of Revenue (Michigan Court of Appeals).pdf
- Cert. Petition -- Sonoco Products Company v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- U.S. Chamber Amicus Brief -- Sonoco Products Company v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- Brief in Opposition -- Sonoco Products Company v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf
- Reply Brief for Petitioners -- Sonoco Products Company v. Michigan Dept. of Revenue (U.S. Supreme Court).pdf