kentucky

TEI Files Amicus Brief in Kentucky Johnson Controls Retroactivity Litigation

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.

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