Dormant Commerce Clause Revived

Well, the doctrine itself wasn’t actually dormant at all but it makes for a good headline as six additional 2014 Term decisions were released by the U.S. Supreme Court on Monday. Included among them was the noteworthy decision in Comptroller of Treasury of Md. v. Wynne (13-485) touching upon dormant Commerce Clause and double state taxation issues.

Burwell Argument Exchange on Exchanges: Acceptable to Modify Clear Statutory Provisions to Conform to Constitution?

Read the Burwell oral argument transcript from March 4. There is an interesting segment from (roughly) pages 14 to 18 involving Breyer, Kennedy, Scalia, Sotomayor, and attorney Michael A. Carvin, on the consequences of holding the federal exchange invalid upon certain federalist principles. The elimination of subsidies to the non-participating states’ citizens would presumably have a coercive effect upon the states. I’ll post something more on all of this later. The decision is expected in June.

Kennedy-Era Apps Power IRS Systems

While publishers and information providers chase new technologies to rework or transform their capabilities, we learn that the IRS relies upon software applications in use during the Kennedy Administration.

Tip of the hat to ATR. (However, I wonder if this is as “bad” a thing as ATR believes.)

Donna Reed raises her TV family while the IRS tests its still existing (2015) software

While Donna Reed raised her TV family, the IRS was using its still existing (2015) software