Bradley attorney Bruce Ely was quoted in Law360 on a recent ruling from the Utah Supreme Court that approved a policy allowing credits for taxes paid on state income but not for taxes paid on foreign income. The court refused to extend protection to individuals because there is no U.S. Supreme Court precedent explicitly doing so. State tax professionals have looked skeptically at the acceptance of allowing a tax credit on domestic income but not on foreign income and have been baffled by the Utah Supreme Court’s contention that in the absence of specific case law, the foreign commerce clause could not be interpreted to protect individuals.
Ely said he thought the Utah Supreme Court had defied U.S. Supreme Court precedent strongly enough to overcome the lack of a split.
“There has to be a category for granting certiorari in a case like this,” Ely said.
The complete article, “Supreme Court Urged to Consider Protest of Utah Tax Policy,” first appeared in Law360 on December 12, 2019.