George Isaacson at Brann & Isaacson in Lewiston will be appearing on behalf of a petitioner before the U.S. Supreme Court this term – Dec. 8 – in a tax case, Direct Marketing Association v. Brohl, Case No. 13-1032.
DMA is seeking a reversal of a Tenth Circuit ruling that the Tax Injunction Act (TIA) bars federal court jurisdiction over a constitutional challenge brought by the DMA to a 2010 Colorado law that requires out–of–state retailers to comply with notice and reporting obligations. The underlying claims are asserted under the Commerce Clause, the First Amendment, the right of privacy, and the Takings Clause, but the issue before the Supreme Court is jurisdictional – does DMA get to pursue these claims in federal court? This decision should be provide further guidance on when you can go to federal court with your state tax-related challenge – what constitutes a "tax" case for TIA purposes.
There are a number of Mainers who have argued matters before the Supreme Court, including PA's own Bill Kayatta (twice), before he became Judge William J. Kayatta, Jr. If you get the chance, ask now Justice Warren about his trip when he was at the Attorney General's office. Paul Stern, also at the Attorney General's office, also has some great stories about his visit.
Good luck George!