This educational guide is based on the linked primary sources. It is not a Court publication, is not affiliated with the Court, and is not legal advice.
In brief
Overview
According to Petitioner, hibbs v. Winn concerns whether the term “assessment” in the Tax Injunction Act includes Arizona’s school tax credit.
Background and question before the Court
According to Petitioner, the central legal question is whether “assessment” under the Tax Injunction Act covers the school tax credit.
According to Justice, justices asked where the assessment being enjoined was located.
According to Justice Ginsburg, justice Ginsburg noted that nobody was seeking to enjoin any assessment.
What each side argues
Petitioner
Petitioner argues that the meaning of “assessment” in the Tax Injunction Act includes Arizona’s school tax credit.
Respondent
According to Cohen (Petitioner), marvin S. Cohen, on behalf of the respondents, stated: "That's our position, Your Honor."
What happened at oral argument
The Court noted that the case is submitted.
What the Court decided
Why it matters
Terms to know
No glossary terms are available for this guide.
Primary sources
Read the source materials on the official site or open the immutable repository copy used for this guide.
- 5be374ebae3f475b747c-r1-6fb464c2a73cc4e2.pdforal argument transcript
Guide generated September 20, 2026. Automated validation accepted this version.