Polar Tankers, Inc. v. City of Valdez

Date: August 11, 2011

U.S. Supreme Court  VICTORY!

In this case, the Supreme Court has been asked to decide whether a tax on large vessels is barred by the U.S. Constitution when the apportionment formula to calculate the tax implicitly includes time the vessel spends on the high seas or otherwise out of the local government’s jurisdiction.  The Due Process and Commerce Clauses both prohibit taxes that cause a risk of duplicative taxation.

Status:  DECIDED.  Amicus brief filed in support of Polar Tankers on 02/02/09.  Oral argument heard 04/01/09.  Court determined tax violated Tonnage Clause.

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