Monday, May 15, 2006
The Supreme Court this morning issued its opinion in DaimlerChrysler, Inc. v. Cuno (Nos. 04-1704 & 04-1724). The unanimous (9-0) Court, speaking through Chief Justice Roberts, did not reach the constitutionality of Ohio's investment tax credit and instead ruled that the taxpayers who had challenged the credit did not have standing:
State taxpayers have no standing ... to challenge state tax or spending decisions simply by virtue of their status as taxpayers...
A taxpayer-plaintiff has no right to insist that the government dispose of any increased revenue it might experience as a result of his suit by decreasing his tax liability or bolstering programs that benefit him. To the contrary, the decision of how to allocate any such savings is the very epitome of a policy judgment.
For press reports, see AP, Justices Block Ohio Taxpayers' Lawsuit. For the transcript of the oral argument in the case, see here.
Update #1: The opinion is not yet (as of 11:00 a.m.) on the Supreme Court's web site; here it is:
Update #2: The opinion is now (11:45 a.m.) on the Supreme Court's web site.