United States Sixth Circuit

An Ohio investment tax credit, which rewards companies for expanding their business in-state, cannot be upheld under the Commerce Clause where the tax credit involves state regulation of interstate commerce through its power to tax.

Appellate Information

• Decided 09/02/2004
• Published 09/02/2004

Judges

• DAUGHTREY, Circuit Judge., Before:  SILER, DAUGHTREY, and COLE, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:Peter D. Enrich, Northeastern University School of Law, Boston, Massachusetts, for Appellants. Charles A. Rothfeld, Mayer, Brown, Rowe & Maw, Washington, D.C., Sharon A. Jennings, Office of the Attorney General of Ohio, Columbus, Ohio, for Appellees. ON BRIEF:Peter D. Enrich, Northeastern University School of Law, Boston, Massachusetts, Terry J. Lodge, Toledo, Ohio, for Appellants. Charles A. Rothfeld, Mayer, Brown, Rowe & Maw, Washington, D.C., Sharon A. Jennings, Robert C. Maier, Office of the Attorney General of Ohio, Columbus, Ohio, Albin Bauer, John T. Landwehr, Eastman & Smith, Toledo, Ohio, Truman A. Greenwood, Theodore M. Rowen, Spengler Nathanson, Toledo, Ohio, Samuel J. Nugent, Barbara E. Herring, Office of the City of Toledo Law Department, Toledo, Ohio, for Appellees.