John Roberts on Tax Reform
Supreme Court Justice (nominated by Pres. George W. Bush 2005)
Wikipedia summary of court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. Roberts [wrote in the dissent] that˙stare decisis˙weighed heavily against overruling˙Quill˙and that it should be left to Congress to enact legislation that would override these previous decisions.[
Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Maryland's tax scheme is inherently discriminatory and operates as a tariff, which is fatal. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia filed a dissenting opinion, in which Thomas joined. Ginsburg filed a dissenting opinion, in which Scalia and Kagan joined.
The dissent, written by Chief Justice John Roberts, viewed the majority opinion as an expansion of the administrative convenience concept. The dissent took exception to the majority's conclusion that the case did not involve a gross disparity of treatment, pointing to the fact that homeowners who were refused refunds paid 10 to 30 times the tax that installment homeowners paid. The dissent noted that the city had already produced records showing the exact amount of refunds due to each lump sum payor and that the total cost of issuing the refunds would be $300,000 (out of a $900 million budget).
Alabama requires railroads that purchase diesel fuel to pay the 4% sales tax. Alabama exempts from the sales tax the main competitors of railroads--interstate motor and water carriers. The federal Railroad Revitalization and Regulatory Reform Act (4R) prohibits four forms of taxation that discriminate railroads. Three prohibitions concern property taxes. A fourth forbids a State to “impose another tax that discriminates against a rail carrier.” CSX seeks to prohibit Alabama from collecting the State sales tax from CSX.
|Other Justices on Tax Reform:||John Roberts on other issues:|
Samuel Alito(since 2006)
Amy Coney Barrett(since 2020)
Stephen Breyer(since 1994)
Neil Gorsuch(since 2017)
Ketanji Brown Jackson(nominated 2022)
Elena Kagan(since 2010)
Brett Kavanaugh(since 2018)
John Roberts(since 2005)
Sonia Sotomayor(since 2009)
Clarence Thomas(since 1991)
Merrick Garland(nominated 2016)
Ruth Bader Ginsburg(1993-2020)
John Paul Stevens(1975-2010)
Sandra Day O'Connor(1981-2006)
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