Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go from Here?
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Tax Notes, Vol. 110, No. 7, February 20, 2006
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.
Number of Pages in PDF File: 17
Keywords: cuno, daimlerchrysler, state tax incentives, taxpayer standing
JEL Classification: K34
Date posted: February 18, 2006