• U.S. Supreme Court Raises the Bar for State Tax Cases in Federal Court
  • June 17, 2010
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • On June 1, 2010, the U.S. Supreme Court issued its decision in Levin v. Commerce Energy, Inc., 2010 U.S. LEXIS 4380 (2010) holding that the doctrine of comity precludes federal courts, independently from the Tax Injunction Act (TIA), from considering a taxpayer challenge to a competitor’s alleged unconstitutionally favorable tax treatment.