This past week’s effort: Revising and adding content to reflect the recent slew of Supreme Court decisions. This included the impact upon some equal protection and due process material by the Obergefell decision.
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.
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.
The Supreme Court’s February/March argument calendar includes the case of King v. Burwell on March 4. King centers on the issue of statutory authority for a federal health care exchange. For those who have used the exchange, received credits, or are otherwise impacted, it appears that another tax year has begun bearing the fruits of uncertainty.