US Supreme Court Docket
[Download January 12, 2008 Argument Calendar PDF]

No. 08-310
Title:
Polar Tankers, Inc. v. Valdez
Subject:
Constitutional Law, Commerce Clause, Tonnage Clause, Due Process Clause
Question:
1. Whether a municipal personal property tax that falls exclusively on large vessels
using the municipality’s harbor violates the Tonnage Clause of the Constitution, art.
I, § 10, cl. 3.
2. Whether a municipal personal property tax that is apportioned to reach the value
of property with an out-of-State domicile for periods when the property is on the
high seas or otherwise outside the taxing jurisdiction of any State violates the
Commerce and Due Process Clauses of the Constitution.
Decisions:
- Supreme Court of Alaska, Opinion Filed: April 25, 2008
Resources:
- Docket Sheet from the U.S. Supreme Court.
-
Coming Soon
For Petitioner:
For Respondent:Andrew L. Frey
Mayer, Brown LLP
New York, NY
Theodore B. Olson
Gibson, Dunn & Crutcher LLP
Washington, DC
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