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ARTICLE · 15 FEBRUARY 2005

Supreme Court Docket Report - October Term, 2004 - Number 6

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On January 14, 2005, the Supreme Court granted certiorari in two cases of interest to the business community. Amicus briefs in support of petitioners will be due on Monday, February 28, 2005, and amicus briefs in support of respondents will be due on Monday, April 4, 2005.

United StatesInsurance
Charles Rothfeld
Charles Rothfeld
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On January 14, 2005, the Supreme Court granted certiorari in two cases of interest to the business community. Amicus briefs in support of petitioners will be due on Monday, February 28, 2005, and amicus briefs in support of respondents will be due on Monday, April 4, 2005.

1. State Taxation of Interstate Commerce — Motor Carriers.

The State of Michigan imposes a flat annual fee of $100 per vehicle on all motor carriers for the privilege of transporting property between points within the State. The same tax must be paid both by vehicles that confine their operations to Michigan and by those that engage in a combination in interstate and intrastate operations. The amount due does not vary according to miles traveled or number of trips taken in Michigan, and is not adjusted to reflect the portion of time that a truck devotes to traveling between states or intrastate in states other than Michigan.

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