A recent cert petition raises an important question about how the federal Constitution limits State and local taxing authority. In Maryland State Comptroller of the Treasury v. Wynne, the Maryland Court of Appeals held that the dormant Commerce Clause requires every state and subdivision to give its residents a full tax credit for all income taxes that they pay in another state or subdivision. The U.S. Supreme Court has never applied the dormant Commerce Clause to reach that result, and it appears to conflict with...

As a very general rule, arguments in a brief should appear in order of descending power or importance.  A judge may stop reading on reaching a clearly winning argument or on deciding that the opening briefing is so weak as not to justify more time.  Either way, there is no benefit in saving the best for last.  There are a few exceptions: Jurisdictional arguments normally go first, even if they are not the strongest.  If the jurisdictional argument is a winner,...

Here are published decisions involving local governments from the federal appellate courts from November 11, 2013 through November 15, 2013: First Circuit Winslow v. Aroostook County, No. 13-1319 (Nov. 15, 2013) (finding Winslow is not a whistleblower under Maine Whistleblowers' Protection Act). Second Circuit Lynch v. City of New York, No. 12-3089 (Nov. 15, 2013) (affirming summary judgment for NYPD in Fourth-Amendment challenge to City policy requiring breathalyzer test for any officer whose firearm discharge results in death or injury; testing under the policy...

One of the significant Supreme Court cases affecting local governments this term has been resolved through settlement. The case is Mount Holly v. Mt. Holly Gardens Citizens in Action. It asked whether a plaintiff bringing a claim under the Fair Housing Act must show intentional discrimination, or whether a "disparate impact" is sufficient. This marks the second time that the Supreme Court has granted certiorari on the question but then not been able to resolve it. Magner v. Gallagher was also settled last year....

Careful proofing is as important as excellent writing.  Errors and omissions slip into briefs so easily, especially if several people are working on it.  There are many good tips for proofing, all best employed a day or more after the writing is done: Print and proof the document in hard copy; Read the document aloud, forcing yourself to acknowledge each word, or read with your finger pointing at each word; Never try to proof for everything at once—proof the text, then the headings,...

Here are published decisions involving local governments from the federal appellate courts from November 4, 2013 through November 8, 2013: Seventh Circuit Brumfield v. City of Chicago, No. 11-2265 (Nov. 6, 2013) (finding that Title II of the Americans with Disabilities Act does not apply to public-employment discrimination claims). See our coverage here. Balthazar v. City of Chicago, No. 12-3378 (Nov. 8, 2013) (affirming dismissal of 1983 action against officers for alleged unreasonable apartment search after mistaken opening of wrong apartment). See our coverage here. ...

In Balthazar v. City of Chicago, No. 12-3378 (Nov. 8, 2013), the Seventh Circuit addressed an interesting Fourth-Amendment question: is it a "search" for officers to mistakenly open the wrong apartment door and glance inside? Judge Posner said that in this case, it likely was not: Police forced open the door of a residence by mistake, realized their mistake immediately (in fact before the door opened—for remember that Beckman tried to check the forward motion of the battering ram), and left immediately....

There are many citation styles one could use in writing briefs—The Bluebook, The Redbook, the University of Chicago Manual of Legal Citation, the California Style Manual, and so on.  One is not inherently superior to another.  If the court that will consider the brief has a required style, then that ends the matter. The fundamental rules for good citations are a very few: citations must provide everything the reader must know to locate the source; citations need to be simple, easy to understand...

Today, the Supreme Court heard argument in Town of Greece v. Galloway, No. 12-696, which asks whether the Town's legislative-prayer practice violates the Establishment Clause. We previously discussed the case here. Here is a transcript of the oral argument. And here is a recap from Lyle Denniston. He concludes by building on a comment from Justice Kagan: Justice Kagan tried to sum up: Isn’t the question here, she said, whether public meeting prayers with references to Jesus Christ “will be allowed in a public...