October Term 2005 · Docket 04-1704
Can Ohio Taxpayers Challenge State Tax Credits?
Ohio taxpayers seek to block a state tax credit. DaimlerChrysler argues they lack legal standing to sue.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Olson argued the taxpayers lack standing.
Mr. Cole agreed with DaimlerChrysler on standing and merits.
Mr. Enrich discussed standing and Commerce Clause issues.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 21-25 — Transcript, file page 10, lines 21-25
- Official Supreme Court Transcript — file page 10, lines 37-41 — Transcript, file page 10, lines 37-41
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
- Official Supreme Court Transcript — file page 3, lines 5-17 — Transcript, file page 3, lines 5-17
- Official Supreme Court Transcript — file page 4, lines 19-25 — Transcript, file page 4, lines 19-25
- Official Supreme Court Transcript — file page 4, lines 47-54 — Transcript, file page 4, lines 47-54
- Official Supreme Court Transcript — file page 5, lines 43-5 — Transcript, file page 5, lines 43-5
- Official Supreme Court Transcript — file page 7, lines 23-35 — Transcript, file page 7, lines 23-35
- Official Supreme Court Transcript — file page 7, lines 3-9 — Transcript, file page 7, lines 3-9
- Official Supreme Court Transcript — file page 8, lines 33-41 — Transcript, file page 8, lines 33-41
- Official Supreme Court Transcript — file page 8, lines 7-11 — Transcript, file page 8, lines 7-11
- Official Supreme Court Transcript — file page 9, lines 31-35 — Transcript, file page 9, lines 31-35
- Official Supreme Court Transcript — file page 9, lines 47-47 — Transcript, file page 9, lines 47-47
- Official Supreme Court Transcript — file page 9, lines 9-13 — Transcript, file page 9, lines 9-13
A citizen's guide to the whole case
What this case is about
Ohio taxpayers want to stop a state tax credit. They claim the credit harms their tax bills. DaimlerChrysler wants the court to dismiss the case. It argues the taxpayers lack legal standing to sue.
Official sources for this section
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
How the case got here
The Supreme Court heard oral argument in this case on March 1, 2006.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-17 — Transcript, file page 3, lines 5-17
What each side wants
Taxpayers want to block the state tax credit.
DaimlerChrysler wants the court to dismiss the lawsuit.
Official sources for this section
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
What each side says
Taxpayers argue the tax credit causes them direct financial harm.
DaimlerChrysler argues the taxpayers lack legal standing to sue.
Official sources for this section
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
What the justices asked
Justice Ginsburg asked who would have standing to sue.
Justice Scalia asked if anyone could challenge the law.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 21-25 — Transcript, file page 10, lines 21-25
- Official Supreme Court Transcript — file page 10, lines 37-41 — Transcript, file page 10, lines 37-41
- Official Supreme Court Transcript — file page 4, lines 19-25 — Transcript, file page 4, lines 19-25
- Official Supreme Court Transcript — file page 4, lines 47-54 — Transcript, file page 4, lines 47-54
- Official Supreme Court Transcript — file page 5, lines 43-5 — Transcript, file page 5, lines 43-5
- Official Supreme Court Transcript — file page 7, lines 23-35 — Transcript, file page 7, lines 23-35
- Official Supreme Court Transcript — file page 7, lines 3-9 — Transcript, file page 7, lines 3-9
- Official Supreme Court Transcript — file page 8, lines 33-41 — Transcript, file page 8, lines 33-41
- Official Supreme Court Transcript — file page 8, lines 7-11 — Transcript, file page 8, lines 7-11
- Official Supreme Court Transcript — file page 9, lines 31-35 — Transcript, file page 9, lines 31-35
- Official Supreme Court Transcript — file page 9, lines 47-47 — Transcript, file page 9, lines 47-47
- Official Supreme Court Transcript — file page 9, lines 9-13 — Transcript, file page 9, lines 9-13
Why it matters
This case defines who can sue over state tax laws. It sets limits on taxpayer lawsuits. It affects how states design tax incentives.
Official sources for this section
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 21-25 — Transcript, file page 10, lines 21-25
- Official Supreme Court Transcript — file page 10, lines 37-41 — Transcript, file page 10, lines 37-41
- Official Supreme Court Transcript — file page 3, lines 5-17 — Transcript, file page 3, lines 5-17
- Official Supreme Court Transcript — file page 4, lines 19-25 — Transcript, file page 4, lines 19-25
- Official Supreme Court Transcript — file page 4, lines 47-54 — Transcript, file page 4, lines 47-54
- Official Supreme Court Transcript — file page 5, lines 43-5 — Transcript, file page 5, lines 43-5
- Official Supreme Court Transcript — file page 7, lines 23-35 — Transcript, file page 7, lines 23-35
- Official Supreme Court Transcript — file page 7, lines 3-9 — Transcript, file page 7, lines 3-9
- Official Supreme Court Transcript — file page 8, lines 33-41 — Transcript, file page 8, lines 33-41
- Official Supreme Court Transcript — file page 8, lines 7-11 — Transcript, file page 8, lines 7-11
- Official Supreme Court Transcript — file page 9, lines 31-35 — Transcript, file page 9, lines 31-35
- Official Supreme Court Transcript — file page 9, lines 47-47 — Transcript, file page 9, lines 47-47
- Official Supreme Court Transcript — file page 9, lines 9-13 — Transcript, file page 9, lines 9-13
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
- Official Supreme Court Transcript — file page 13, lines 11-31 — Transcript, file page 13, lines 11-31
- Official Supreme Court Transcript — file page 27, lines 19-3 — Transcript, file page 27, lines 19-3
- Official Supreme Court Transcript — file page 3, lines 19-17 — Transcript, file page 3, lines 19-17
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.