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Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go from Here?

17 Pages Posted: 18 Feb 2006  

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Donald B. Tobin

University of Maryland Francis King Carey School of Law

Abstract

In granting certiorari in the case of DaimlerChrysler Corp. v. Cuno, the Supreme Court asked the parties to brief whether respondents have standing to challenge Ohio's investment tax credit. This report applies modern standing doctrine to the Cuno case and concludes that the Cuno plaintiffs do not have standing to raise their claims in federal court. Moreover, the authors write, allowing the Cuno plaintiffs' case to be resolved in federal court would open the federal court system to a wide range of taxpayer challenges better left to the political branches of government. Nevertheless, they recognize that there may be other litigants that would have standing to challenge Ohio's investment tax credit in federal court.

Keywords: cuno, daimlerchrysler, state tax incentives, taxpayer standing

JEL Classification: K34

Suggested Citation

Hickman, Kristin E. and Tobin, Donald B., Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go from Here?. Tax Notes, Vol. 110, No. 7, February 20, 2006. Available at SSRN: https://ssrn.com/abstract=885548

Kristin E. Hickman (Contact Author)

University of Minnesota - Twin Cities - School of Law ( email )

229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)

Donald B. Tobin

University of Maryland Francis King Carey School of Law ( email )

500 West Baltimore Street
Baltimore, MD 21201-1786
United States

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