Originally published September 27, 2005
By Jeff Friedman, Kendall Houghton, Jerome Libin, Scott Wright, Todd Lard, Maryann Luongo and Marc Simonetti.
The United States Supreme Court today granted two petitions for certiorari filed in the Cuno case—DaimlerChrysler v. Cuno and Wilkins, Tax Comm’r, Ohio v. Cuno. The petitions sought review of the Sixth Circuit’s decision that the Ohio Investment Tax Credit ("ITC") violates the Commerce Clause of the U.S. Constitution. Cuno v. DaimlerChrysler, Inc., 386 F.3d 738 (6th Cir. 2004). The grant of certiorari consolidated the DaimlerChrysler and State of Ohio petitions.
Supreme Court Raised Standing Issue Sua Sponte
In addition to directing the parties to brief the questions presented on the constitutionality of the ITC, the Court directed the parties to brief and argue whether the Cuno plaintiffs have standing to challenge the ITC. The inclusion of the standing issue in the case may allow the Court to avoid the issue of squaring tax
