7 Analyses of this case by attorneys

  1. Focus on Tax Controversy - Fall 2014

    McDermott Will & EmeryLauren FerranteOctober 2, 2014

    In This Issue: Supreme Court to Hear Tax Injunction Act Case Tax Court Approves Use of Predictive Coding During ESI Discovery Illinois Appellate Court Finds Chicago Bears Ticket Holder Amenities TaxableSupreme Court to Hear Tax Injunction Act Case by Arthur R. Rosen and Charles C. Capouet On August 20, 2013, in Direct Marketing Association v. Brohl, the U.S. Court of Appeals for the Tenth Circuit held that the federal Tax Injunction Act (TIA) prohibited the U.S. District Court for the District of Colorado from ruling on the Direct Marketing Association’s (DMA) challenge to Colorado’s use tax notice and reporting requirements.  735 F.3d 904 (10th Cir. 2013).  The Supreme Court of the United States has granted certiorari and will hear the case during its October 2014 term.State Court Bias and the Tax Injunction Act Among state and local tax practitioners there exists the perception that state court judges, despite their sincere efforts, have difficulty remaining unbiased when hearing state tax cases.

  2. The Nomination of Judge Neil Gorsuch: One More Vote to “Kill Quill”?

    Reed Smith LLPMichael JacobsFebruary 2, 2017

    § 201-1:39-21-112.3.5.Direct Marketing Ass’n v. Brohl, 735 F.3d 904 (2013). Id.Direct Marketing Ass’n v. Brohl, 575 U.S. __ (2015).

  3. All Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act Does Not Bar DMA’s Action in Federal Court

    Sutherland Asbill & Brennan LLPTodd LardMarch 4, 2015

    5Direct Marketing Ass’n v. Huber, 2012 WL 1079175 (Mar. 30, 2012).  6 Direct Marketing Ass’n v. Brohl, 735 F.3d 904 (2013).  7 28 U.S.C. § 7421(a).

  4. U.S. Supreme Court Hears Arguments in Sales Tax Reporting Case

    Sutherland Asbill & Brennan LLPDecember 10, 2014

    On appeal, however, the Tenth Circuit overturned the injunction and held that the TIA barred DMA’s challenge in federal court. Direct Marketing Ass’n v. Brohl, 735 F.3d 904 (2013). In a footnote, the Tenth Circuit also held that even if the TIA did not apply, “comity” prevents the federal courts from hearing DMA’s case.

  5. Supreme Court’s 2014-15 Term: Case Will Test an Important Limitation on the Ability to Challenge State Tax Laws

    McDermott Will & EmeryMarc SoriniOctober 31, 2014

    On December 8, 2014, the United States Supreme Court will hear oral argument in a case that could have significant implications for the ability to use the federal courts to challenge state attempts to tax remote sellers of goods. In Direct Marketing Association v. Brohl, 735 F.3d 904 (10th Cir. 2013), the Tenth Circuit Court of Appeals found that the Direct Marketing Association’s (DMA) challenge to a Colorado revenue statute was barred by the federal Tax Injunction Act (TIA).  Current Commerce Clause precedent bans a state from requiring a retailer with no in-state presence from collecting sales or use taxes, seeQuill Corp. v. North Dakota, 504 U.S. 298 (1992), an important shield against state taxation of remote online and catalogue sellers of goods.

  6. Southeast State & Local Tax: Important Developments - August 2014

    Williams MullenStephanie Lipinski GallandSeptember 5, 2014

    It is expected that the Court’s decision will clarify protections provided by the TIA and be instructive to out-of-state taxpayers on nexus issues. Direct Marketing Ass’n v. Brohl, 735 F.3d 904 (10th Cir. 2013); cert. granted U.S. Dkt.

  7. United States Supreme Court to Review Ruling in Direct Marketing

    Pillsbury Winthrop Shaw Pittman LLPPaul CasasJuly 24, 2014

    While it remains to be seen how the Supreme Court will rule in Direct Marketing, it is highly unlikely that the doors to federal courts for litigants seeking to challenge state taxes will be opened widely.  735 F.3d 904 (10th Cir. 2013). Colo. Rev. Stat. § 39-21-112(3.