{"argument_date":"2009-04-01T00:00:00Z","arguments":[{"argument_date":"2009-04-01T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2008","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","paragraphs":["Mr. Olson argued no property tax has violated the Tonnage Clause.","Mr. Rothfeld responded to the Court's questions about the tax.","Justice Souter questioned whether other vessels face similar taxes.","Justice Scalia warned that a fragile judgment might result."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 37-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 37-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 41-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 4, lines 41-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 5, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 5, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 35-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 35-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 7-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 25-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 3-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 3-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 31-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 47-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 47-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 8, lines 7-17"}]}],"caption":"Polar Tankers, Inc. v. City of Valdez","case_history":[{"changed_at":"2026-08-29T20:06:26.480003Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"Polar Tankers argues the city's tax discriminates against its vessels. The city claims the tax is a valid property levy.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"}],"dispositions":[],"latest_court_document_date":"2009-04-01T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2008","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/08-310.html","primary_docket":"08-310","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T02:21:41.294706Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["Polar Tankers seeks to strike down the city's tax. The city defends the tax as lawful."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 1, 2009."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["Polar Tankers wants the tax struck down as discriminatory.","The city wants the tax upheld as a valid property levy."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"}]},{"heading":"What each side says","paragraphs":["Polar Tankers argues the tax discriminates against its vessels.","The city argues the tax is a standard property levy."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"}]},{"heading":"What the justices asked","paragraphs":["Justice Souter asked if taxing only tankers violates the Tonnage Clause.","Justice Scalia asked if a legislative change would invalidate the tax."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 37-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 37-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 41-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 4, lines 41-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 5, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 5, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 35-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 35-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 7-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 25-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 3-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 3-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 31-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 47-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 47-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 8, lines 7-17"}]},{"heading":"Why it matters","paragraphs":["This case defines the limits of state property taxes on ships. It affects how states tax commercial vessels."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 37-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 37-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 41-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 4, lines 41-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 5, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 5, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 35-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 35-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 7-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 6, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 25-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 3-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 3-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 31-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 47-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 7, lines 47-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 8, lines 7-17"}]}],"slug":"2008-08-310-polar-tankers-inc-v-city-of-valdez","term":"2008","title":"Does Alaska's property tax on oil tankers violate the Tonnage Clause?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 29, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2008/08-310.pdf","page_label":"file page 3, lines 19-35"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}