Smith v. Robinson

Plaintiffs Ivan Smith, Jr. and Gloria G. Smith (collectively “Taxpayers”), were Louisiana residents and part owners of several limited liability companies (“LLC”) and Subchapter S corporations (“S corporation”) that transacted business in Texas, Arkansas, and Louisiana. Taxpayers filed suit seeking recovery of income taxes paid under protest against Defendant Kimberly Robinson, in her capacity as Secretary of the Department of Revenue of the State of Louisiana (the “Department”). . At issue was whether Act 109, which amended La.R.S. 47:33, a state income tax statute that provides a credit to taxpayers for income taxes paid in other states, violated the dormant Commerce Clause of the United States Constitution. After review, the Louisiana Supreme Court concurred with the trial court that Act 109 violated the dormant Commerce Clause of the United States Constitution. View "Smith v. Robinson" on Justia Law