Supreme Court Docket Report - November 2, 2009

Originally published November 2, 2009

Keywords: Tax Injunction Act, Hibbs, Winn, Levin, Commerce Energy, National Labor Relations Act, NLRA, New Process Steel, NLRB, Chapter 13 Bankruptcy, repayment plan, bankruptcy court, Hamilton, Lanning

Today the Supreme Court granted certiorari in three cases of interest to the business community:

• Tax Injunction Act—Federal Jurisdiction
• National Labor Relations Act—Agency Jurisdiction
• Bankruptcy—Calculation of Debtor's "Projected Disposable Income"

Tax Injunction Act—Federal Jurisdiction

The Tax Injunction Act ("TIA"), 28 U.S.C. § 1341, provides that federal district courts "shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State." Historically, moreover, principles of comity and federalism have been interpreted to limit federal jurisdiction over challenges to state taxation schemes.