Department of Revenue of Kentucky v. George W. Davis

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Department of Revenue of Kentucky v. George W. Davis presents a question to the U.S. Supreme Court concerning the Commerce Clause:[1]

  • Does a state law that taxes interest income from bonds issued by other state and local governments while exempting interest income from in-state bonds violate the Commerce Clause?

References

  1. U.S. Supreme Court. Kentucky Department of Revenue v. Davis, No. 06-666. Certiorari granted May 23, 2007. Ruling below: Davis v. Department of Revenue, 197 S.W.3d 557 (Ky. 2006).
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