remedy

On September 21, 2010, TEI filed an amicus letter with the California Supreme Court in River Garden Retirement Home v. Franchise Tax Board urging the court to accept the case and clarify the rules for determining remedies when a state tax provision has been found unconstitutional. The amicus letter was filed under the aegis of TEI's State and Local Tax Committee, whose chair is Cathleen Stevens of Brunswick Corporation; Daniel B. De Jong, TEI Tax Counsel, was the principal author of the brief.

On March 24, 2010, TEI filed an amicus brief with the U.S. Supreme Court in Johnson Controls v. Kentucky. TEI argued that Kentucky legislation retroactively eliminating a taxpayer's ability to claim tax refunds undermines protections afforded by the Due Process Clause and raises fundamental questions about the availability of remedies.

TEI's brief was prepared under the aegis of TEI's State and Local Tax Committee. TEI Tax Counsel Daniel B. De Jong coordinated the preparation of the brief and was its principal author.