U.S. Supreme Court

Case Status


Docket Number


Cert. Denied

Lower Court Opinion


Questions Presented

(1) Whether a state, without violating the constitutional bar against the impairment of contracts, can retroactively withdraw from the Multistate Tax Compact so as to divest taxpayers of benefits under that compact for a period of 6 1/2 years before that withdrawal; and

(2) whether, consistent with due process, a state can, by statute, change its tax laws retroactively for a period of more than six years, when the change was not promptly instituted and when the change was designed to increase state tax revenues by overriding a Michigan Supreme Court decision determining taxpayer obligations under prior law.

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