DMA Briefing Order Raises Questions on Comity, Quill, and CSX


Diann Smith assessed how the Tenth Circuit’s consideration of the Direct Marketing Association v. Brohl tax case relates to the Supreme Court’s Quill decision. Ms. Smith asked if the Tenth Circuit will have to look at whether they have the authority to challenge Quill “based on some type of changed circumstances? Or does an intermediate court basically have to uphold Quill, put something in their opinion saying ‚absent the Quill decision, we would’ve come out another way,‘ and then hope it goes back to the U.S. Supreme Court to make a final decision?“