Overview
Diann Smith said the fact that the Supreme Court has accepted two state tax cases on writs of certiorari showed that the Court “really does continue to have an interest in state tax issues.” Ms. Smith noted that because the Tax Injunction Act issues in one of the cases, Direct Marketing Association v. Brohl, are unusual, “Hopefully the U.S. Supreme Court will reverse and then remand it; then it will not have to move through the whole state system like is happening right now.”
