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Article
Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go From Here?
Faculty Scholarship
  • Kristin E. Hickman, University of Minnosota Law School
  • Donald B. Tobin, University of Maryland Francis King Carey School of Law
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.

Journal
110 Tax Notes 863 (2006).
Disciplines
Citation Information
110 Tax Notes 863 (2006).