Foreword: DaimlerChrysler v. Cuno and the Constitutionality of State Tax Incentives for Economic Development
25 Pages Posted: 2 Dec 2005
In 2004, in Cuno v. DaimlerChrysler, Inc., 386 F.3d 738 (6th Cir. 2004), the Sixth Circuit invalidated the Ohio investment tax credit on dormant Commerce Clause grounds while upholding a property tax waiver by the City of Toledo and local school boards against a similar challenge. The Supreme Court granted DaimlerChrysler's petition for certiorari on the Ohio investment tax credit issue only while ordering the parties to brief whether the Cuno plaintiffs have standing to sustain their challenge. The Cuno plaintiffs' petition for certiorari on the property tax waiver issue remains pending. On October 7, 2005, scholars and other experts gathered at the University of Minnesota Law School to discuss issues raised by the Cuno case. The purpose of this essay is to introduce and provide background for essays produced in connection with a conference on DaimlerChrysler Corp. v. Cuno, as the case is known on the Supreme Court's docket.
Keywords: Cuno, Daimlerchrysler, State Tax, Dormant Commerce Clause
JEL Classification: E62, H26, H29, H71, K34, H20, H25, H7, H70, H71
Suggested Citation: Suggested Citation