Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go From Here?

Authors

Kristin E. Hickman, University of Minnosota Law School
Donald B. Tobin, University of Maryland Francis King Carey School of LawFollow

Document Type

Article

Publication Date

2-20-2006

Keywords

Commerce Clause, investment tax credit

Comments

Used with permission of Tax Analysts.

Abstract

In granting certiorari in the case of Daimler-Chrysler Corp. v. Cuno, the Supreme Court asked the parties to brief "whether respondents have standing to challenge Ohio's investment tax credit." This report applies modern standing doctrine to the Cuno case and concludes that the Cuno plaintiffs do no have standing to raise their claims in federal court. Moreover, the authors write, allowing the Cuno plaintiffs' case to be resolved in federal court would open the federal court system to a wide range of taxpayer challenges better left to the political branches of government. Nevertheless, they recognize that there may be other litigants that would have standing to challenge Ohio's investment tax credit in federal court.

Publication Citation

110 Tax Notes 863 (2006).

Disciplines

Tax Law

Digital Commons Citation

110 Tax Notes 863 (2006).