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Petition of the day

Petition of the day

Petition of the day

The petition of the day is:

Loudoun County, Virginia v. Dulles Duty Free, LLC

Problems: (1) Whether the credibility under the import-export stipulation of a non-discriminatory regional organisation license tax computed on the basis of gross invoices must be examined utilizing the Supreme Court’s method in Michelin Tire Corp. v. Wages or in Richfield Oil Corp. v. State Board of Equalization; and (2) whether a regional organisation license tax calculated based upon gross invoices, which does not particularly target imports or exports, breaches the import-export stipulation if a few of the gross invoices consist of export sales.

The post Petition of the day appeared initially on SCOTUSblog.

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