Paul L. Caron
Dean




Monday, May 15, 2006

Supreme Court Unanimously Holds That Taxpayers Lacked Standing in DaimlerChrysler v. Cuno to Challenge Ohio's Investment Tax Credit

Supreme_court_5 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.

https://taxprof.typepad.com/taxprof_blog/2006/05/supreme_court_u.html

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Listed below are links to weblogs that reference Supreme Court Unanimously Holds That Taxpayers Lacked Standing in DaimlerChrysler v. Cuno to Challenge Ohio's Investment Tax Credit:

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» Blog Round-Up - Monday, May 15th from SCOTUSblog
Here is Concurring Opinions with a post on how to get a Supreme Court clerkship. Here is TaxProf Blog on today's decision holding that taxpayers lacked standing in DaimlerChrysler v. Cuno to challenge Ohio's Investment Tax Credit. The Wall Street... [Read More]

Tracked on May 15, 2006 2:55:11 PM

» Blog Round-Up - Monday, May 15th from SCOTUSblog
Here is Concurring Opinions with a post on how to get a Supreme Court clerkship. Here is TaxProf Blog on today's decision holding that taxpayers lacked standing in DaimlerChrysler v. Cuno to challenge Ohio's Investment Tax Credit. The Wall Street... [Read More]

Tracked on May 15, 2006 2:57:29 PM

» Blog Round-Up - Monday, May 15th from SCOTUSblog
Here is Concurring Opinions with a post on how to get a Supreme Court clerkship. Here is TaxProf Blog on today's decision holding that taxpayers lacked standing in DaimlerChrysler v. Cuno to challenge Ohio's Investment Tax Credit. The Wall Street... [Read More]

Tracked on May 15, 2006 2:58:32 PM

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