ALEC Amicus Brief on Steiner v. Utah Tax Commission cover
Amicus Briefs

ALEC Amicus Brief on Steiner v. Utah Tax Commission

January 16, 2020
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QUESTION PRESENTED

Whether a tax scheme that discriminates against foreign income earned by subjecting it to double taxation, when income earned from domestic sources is not subject to the same scheme, discriminates against foreign commerce in violation of the dormant Commerce Clause.

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