Washington residents challenge state’s effort to tax long-term capital gains

Washington residents challenge state’s effort to tax long-term capital gains

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The Petitions of the Week column highlights a selection of cert petitions recently filed in the Supreme Court. A list of all petitions we’re watching is available here.

The Constitution constrains states from excessively burdening out-of-state commerce – a doctrine known as the dormant commerce clause, because it is implicit in the grant of power to Congress to regulate interstate commerce. Five years ago, a divided Supreme Court held in South Dakota v. Wayfair that, under the doctrine, … Read the rest