How Justice Breyer Influenced State Tax Jurisprudence

By Jeffrey Friedman, Justin Brown, Cyavash Ahmadi and Catalina Baron (February 3, 2022, 1:25 PM EST) -- U.S. Supreme Court Justice Stephen Breyer, who announced his retirement last week, leaves behind a series of notable decisions that continue to shape state and local taxation.

This article highlights some of Justice Breyer's notable contributions to the field during his 27-year tenure on the Supreme Court.

Commerce Clause Discrimination Cases

Justice Breyer authored opinions in three significant Commerce Clause discrimination cases: Hunt-Wesson Inc. v. Franchise Tax Board of California;[1] South Central Bell Telephone Company v. Alabama;[2] and American Trucking Associations Inc. v. Michigan Public Service Commission.[3]

In the 2000 decision Hunt-Wesson, the court examined whether California's methodology to calculate taxable income...

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