United States Supreme Court
Levin v. Commerce Energy, Inc., 09-223
In an action by independent natural gas marketers (IMs) who offered to sell natural gas to Ohio consumers against the Ohio Tax Commissioner (Commissioner), alleging discriminatory taxation of IMs and their patrons in violation of the Commerce and Equal Protection Clauses, the Sixth Circuit's reversal of the district court's dismissal of the action is reversed where, under the comity doctrine, a taxpayer-s complaint of allegedly discriminatory state taxation, even when framed as a request to increase a competitor-s tax burden, must proceed originally in state court.
Appellate Information
- Decided 06/01/2010
- Published 06/01/2010
Judges
Court
- United States Supreme Court