Supreme Court Docket Report – 2005 Term, No. 1

By Charles Rothfeld and David Gossett

Originally published September 27, 2005

Recently the Supreme Court granted certiorari in two cases of interest to the business com-munity. Amicus briefs in support of the petitioners will be due on November 14, 2005, and amicus briefs in support of the respondents will be due on December 19, 2005.

1. Commerce Clause—Business Development Tax Incentives.

Every state provides tax incentives to encourage in-state economic development; forty states offer credits or exemp-tions against corporate income or franchise taxes for businesses that invest in the state. The Su-preme Court today granted certiorari in two consolidated cases—DaimlerChrysler Corp. v. Cuno, No. 04-1704, and Wilkins v. Cuno, No. 04-1724—to decide whether such incentives vio-late the Constitution’s Commerce Clause. The Court also directed the parties to address whether the plaintiffs challenging the incentives have standing.