levin
tax
commissioner
ohio
commerce
energy
et
argued
march
decided
june
historically
ohio
natural
gas
consumers
purchased
gas
local
distribution
company
ldc
public
utility
serving
geographic
area
today
however
consumers
ohio
major
metropolitan
areas
alternatively
contract
independent
marketers
ims
compete
ldcs
retail
sales
natural
gas
respondents
mainly
ims
offering
sell
natural
gas
ohio
consumers
sued
petitioner
ohio
tax
commissioner
commissioner
federal
alleging
discriminatory
taxation
ims
patrons
violation
commerce
equal
protection
clauses
sought
declaratory
injunctive
relief
invalidating
three
tax
exemptions
ohio
grants
exclusively
ldcs
initially
held
respondents
suit
blocked
tax
injunction
act
tia
prohibits
lower
federal
courts
restraining
assessment
levy
collection
tax
state
law
plain
speedy
efficient
remedy
may
courts
state
nevertheless
dismissed
suit
based
embracive
comity
doctrine
restrains
federal
courts
entertaining
claims
risk
disrupting
state
tax
administration
see
fair
assessment
real
estate
mcnary
sixth
circuit
agreed
district
tia
holding
reversed
comity
ruling
remanded
adjudication
merits
hibbs
winn
appeals
believed
foreclosed
expansive
reading
comity
precedents
stated
relied
upon
comity
preclude
original
jurisdiction
plaintiffs
sought
aid
order
arrest
countermand
state
tax
collection
respondents
challenged
limited
exemptions
sixth
circuit
observed
therefore
success
merits
significantly
intrude
upon
ohio
administration
tax
system
held
comity
doctrine
taxpayer
complaint
allegedly
discriminatory
state
taxation
even
framed
request
increase
competitor
tax
burden
must
proceed
originally
state
pp
comity
doctrine
reflects
proper
respect
institutions
fair
assessment
comity
constraint
particular
force
lower
federal
courts
asked
pass
constitutionality
state
taxation
commercial
activity
rely
chiefly
taxation
fund
governments
operations
therefore
methods
interfered
absent
strong
cause
see
dows
chicago
wall
tia
enacted
specifically
constrain
issuance
federal
injunctions
cases
see
fair
assessment
best
understood
partial
codification
federal
reluctance
interfere
state
taxation
national
private
truck
council
oklahoma
tax
pp
hibbs
restrict
comity
compass
plaintiffs
hibbs
arizona
taxpayers
challenged
violative
establishment
clause
tax
credit
allegedly
served
support
parochial
schools
suit
declaratory
injunctive
relief
implicate
way
tax
liability
relief
sought
deplete
state
treasury
rejecting
arizona
plea
tia
barred
suit
found
case
rationally
distinguishable
pathmarking
controversies
federal
courts
entertained
challenges
state
tax
credits
without
conceiving
tia
jurisdictional
barrier
also
dispatched
arizona
comity
argument
moved
sixth
circuit
reverse
district
dismissal
neither
hibbs
decision
however
considered
comity
doctrine
application
cases
kind
presented
pp
respondents
contend
state
action
selects
discriminatory
treatment
subjecting
taxes
imposed
others
class
hillsborough
cromwell
economic
legislation
employ
classifications
subject
heightened
scrutiny
impinge
fundamental
rights
courts
generally
view
constitutional
challenges
skepticism
due
respect
legislative
choices
demands
see
hodel
indiana
taxation
even
fields
legislatures
possess
greatest
freedom
classification
madden
kentucky
key
importance
unlawful
discrimination
infects
tax
classifications
legislative
prescriptions
constitution
simply
calls
equal
treatment
equality
accomplished
extension
invalidation
unequally
distributed
benefit
burden
measure
matter
constitution
silent
see
heckler
mathews
finding
unlawful
discrimination
courts
may
attempt
within
bounds
institutional
competence
implement
legislature
willed
apprised
constitutional
infirmity
state
legislative
prerogative
firmly
mind
upon
finding
impermissible
discrimination
state
tax
measure
generally
remands
case
leaving
interim
remedial
choice
state
courts
see
mckesson
division
alcoholic
beverages
tobacco
dept
business
regulation
lower
federal
courts
consider
merits
suits
alleging
uneven
state
tax
burdens
however
recourse
state
interim
remedial
determination
unavailable
federal
tribunals
lack
authority
remand
state
action
initiated
federal
federal
judges
moreover
bound
tia
generally
precludes
relief
diminish
state
revenues
even
relief
remedy
least
disruptive
state
legislature
design
limitations
remedial
competence
lower
federal
courts
counsel
refrain
taking
cases
genre
long
state
courts
equipped
fairly
adjudicate
pp
comity
considerations
warrant
dismissal
respondents
suit
ohio
scheme
unconstitutional
ohio
courts
better
positioned
determine
unless
ohio
legislature
weighs
comply
mandate
equal
treatment
see
davis
michigan
dept
treasury
unelaborated
comity
hibbs
counsel
otherwise
hardly
tax
case
hibbs
essentially
attack
allocation
state
resources
allegedly
unconstitutional
purposes
plaintiffs
third
parties
whose
tax
liability
relevant
factor
contrast
premise
respondents
suit
taxed
differently
ldcs
hibbs
sensibly
read
affirm
case
poor
fit
tia
poor
fit
comity
respondents
argument
case
fit
adjudication
simplicity
relief
sought
unavailing
even
claims
merit
respondents
entitled
preferred
remedy
hibbs
however
district
found
arizona
tax
credit
impermissible
establishment
clause
one
remedy
redress
plaintiffs
grievance
invalidation
tax
credit
issue
pp
sum
confluence
factors
case
absent
hibbs
leads
conclusion
comity
doctrine
controls
first
respondents
seek
review
commercial
matters
ohio
enjoys
wide
regulatory
latitude
suit
involve
fundamental
right
classification
attracts
heightened
judicial
scrutiny
second
respondents
portray
challengers
allegedly
unconstitutional
tax
scheme
fact
seeking
aid
endeavor
improve
competitive
position
third
ohio
courts
better
positioned
federal
counterparts
correct
violation
familiar
state
legislative
preferences
tia
constrain
remedial
options
individually
considerations
may
compel
forbearance
federal
district
courts
combination
however
demand
deference
state
adjudicative
process
pp
sixth
circuit
concern
application
comity
doctrine
render
tia
effectively
superfluous
overlooks
congress
aim
enacting
tia
secure
comity
doctrine
diminishment
comity
moreover
prudential
doctrine
state
voluntarily
chooses
submit
federal
forum
principles
comity
demand
federal
force
case
back
state
system
ohio
bureau
employment
servs
hodory
light
foregoing
need
decide
whether
tia
block
suit
pp
reversed
remanded
ginsburg
delivered
opinion
roberts
stevens
kennedy
breyer
sotomayor
joined
kennedy
filed
concurring
opinion
thomas
filed
opinion
concurring
judgment
scalia
joined
alito
filed
opinion
concurring
judgment
richard
levin
tax
commissioner
ohio
petitioner
commerce
energy
et
al
writ
certiorari
appeals
sixth
circuit
june
justice
ginsburg
delivered
opinion
case
presents
question
whether
federal
district
may
entertain
complaint
allegedly
discriminatory
state
taxation
framed
request
increase
commercial
competitor
tax
burden
relevant
inquiry
tax
injunction
act
tia
act
prohibits
lower
federal
courts
restraining
assessment
levy
collection
tax
state
law
plain
speedy
efficient
remedy
may
courts
state
embracive
tia
comity
doctrine
applicable
state
taxation
cases
restrains
federal
courts
entertaining
claims
relief
risk
disrupting
state
tax
administration
see
fair
assessment
real
estate
mcnary
comity
doctrine
hold
requires
claim
kind
presented
proceed
originally
state
ruling
distinguish
hibbs
winn
held
neither
tia
comity
doctrine
barred
federal
district
adjudicating
establishment
clause
challenge
state
tax
credit
allegedly
funneled
public
funds
parochial
schools
historically
natural
gas
consumers
ohio
purchased
gas
public
utility
known
local
distribution
company
ldc
serving
geographic
area
addition
selling
gas
commodity
ldcs
operate
networks
distribution
pipelines
transport
deliver
gas
consumers
ldcs
offer
customers
single
bundled
product
comprising
gas
delivery
today
consumers
ohio
major
metropolitan
areas
alternatively
contract
independent
marketer
im
competes
ldcs
retail
sales
natural
gas
ims
operate
distribution
pipelines
use
ldcs
pipelines
customer
goes
im
therefore
purchases
two
unbundled
products
gas
im
delivery
ldc
ohio
treats
ldcs
ims
differently
tax
purposes
relevant
ohio
affords
ldcs
three
tax
exemptions
ims
receive
first
ldcs
natural
gas
sales
exempt
sales
use
taxes
ohio
rev
code
ann
lexis
supp
lexis
lexis
ldcs
owe
instead
gross
receipts
excise
tax
lower
sales
use
taxes
ims
must
collect
second
ldcs
subject
commercial
activities
tax
imposed
ims
taxable
gross
receipts
lexis
supp
finally
ohio
law
excludes
natural
gas
sales
gross
receipts
tax
ims
must
pay
purchase
gas
ldcs
lexis
commerce
energy
california
corporation
interstate
gas
supply
ohio
company
ims
market
sell
natural
gas
ohio
consumers
gregory
slone
ohio
citizen
purchased
natural
gas
interstate
gas
supply
since
alleging
discriminatory
taxation
ims
patrons
violation
commerce
equal
protection
clauses
complaint
app
respondents
sued
richard
levin
tax
commissioner
ohio
commissioner
district
southern
district
ohio
invoking
jurisdiction
complaint
app
respondents
sought
declaratory
injunctive
relief
invalidating
three
tax
exemptions
ldcs
enjoy
ordering
commissioner
stop
recognizing
enforcing
exemptions
respondents
named
commissioner
sole
defendant
extend
litigation
include
ldcs
whose
tax
burden
suit
aimed
district
granted
commissioner
motion
dismiss
complaint
tia
block
suit
district
initially
held
respondents
like
plaintiffs
hibbs
challenging
constitutionality
another
tax
benefit
requested
relief
disrupt
flow
tax
revenue
state
app
pet
cert
nevertheless
district
decline
exercise
jurisdiction
matter
comity
ohio
legislature
district
observed
chose
provide
challenged
tax
exemptions
ldcs
respondents
requested
relief
requir
ohio
collect
taxes
legislature
seen
fit
impose
ibid
internal
quotation
marks
omitted
relief
said
draw
federal
judges
particularly
inappropriate
involvement
state
management
fiscal
operations
ibid
internal
quotation
marks
omitted
state
district
recognized
extend
exemptions
ims
tia
proscribed
relief
federal
two
possible
remedies
concluded
federal
impose
judgment
state
legislature
mandating
remedy
appropriate
ibid
appeals
sixth
circuit
reversed
agreeing
tia
bar
respondents
suit
sixth
circuit
rejected
district
comity
ruling
hibbs
appeals
believed
foreclosed
district
expansive
reading
comity
precedents
stated
relied
upon
comity
preclude
original
jurisdiction
plaintiffs
sought
aid
order
arrest
countermand
state
tax
collection
hibbs
citation
omitted
broad
view
comity
cases
sixth
circuit
feared
render
tia
effectively
superfluous
sub
silentio
overrule
series
important
cases
presenting
challenges
state
tax
measures
citing
milliken
bradley
mueller
allen
ruling
sixth
circuit
agreed
seventh
ninth
circuits
similarly
read
hibbs
rein
comity
doctrine
see
levy
pappas
wilbur
locke
disagreed
fourth
circuit
concluded
hibbs
left
comity
doctrine
untouched
see
directv
tolson
noting
respondents
challenge
limited
exemptions
satisfied
therefore
respondents
success
significantly
intrude
upon
traditional
matters
state
taxation
sixth
circuit
remanded
case
adjudication
merits
unsuccessfully
moving
rehearing
en
banc
app
pet
cert
commissioner
petitioned
certiorari
first
circuit
joined
sixth
seventh
ninth
circuits
holding
hibbs
sharply
limited
scope
comity
bar
coors
brewing
granted
commissioner
petition
resolve
disagreement
among
circuits
ii
comity
considerations
commissioner
dominantly
urges
preclude
exercise
lower
adjudicatory
authority
controversy
given
adequate
forum
available
hear
decide
respondents
constitutional
claims
agree
comity
doctrine
counsels
lower
federal
courts
resist
engagement
certain
cases
falling
within
jurisdiction
doctrine
reflects
proper
respect
state
functions
recognition
fact
entire
country
made
union
separate
state
governments
continuance
belief
national
government
fare
best
institutions
left
free
perform
separate
functions
separate
ways
fair
assessment
quoting
younger
harris
comity
constraint
particular
force
lower
federal
courts
asked
pass
constitutionality
state
taxation
commercial
activity
upon
taxation
several
chiefly
rely
obtain
means
carry
respective
governments
utmost
importance
modes
adopted
enforce
taxes
levied
interfered
little
possible
dows
chicago
wall
examination
decisions
wrote
century
ago
shows
proper
reluctance
interfere
prevention
fiscal
operations
state
governments
caused
us
refrain
cases
federal
rights
persons
otherwise
preserved
unimpaired
boise
artesian
hot
cold
water
boise
city
accord
matthews
rodgers
long
state
remedy
plain
adequate
complete
scrupulous
regard
rightful
independence
state
governments
times
actuate
federal
courts
proper
reluctance
interfere
injunction
fiscal
operations
require
relief
denied
every
case
asserted
federal
right
may
preserved
without
statutes
conferring
federal
jurisdiction
repeatedly
cautioned
read
sensitivity
relations
wise
judicial
administration
quackenbush
allstate
ins
internal
quotation
marks
omitted
state
tax
cases
federal
courts
moved
different
direction
become
free
easy
injunctions
fair
assessment
brennan
concurring
judgment
internal
quotation
marks
omitted
congress
passed
tia
reverse
trend
opinion
decisions
however
confirm
continuing
sway
comity
considerations
independent
act
plaintiffs
great
lakes
dredge
dock
huffman
example
sought
federal
judgment
declaring
louisiana
unemployment
compensation
tax
unconstitutional
writing
six
years
tia
passage
emphasized
act
animating
concerns
federal
equity
reminded
may
appropriate
case
refuse
give
special
protection
private
rights
exercise
jurisdiction
prejudicial
public
interest
stay
hand
public
interest
reasonably
appears
private
interests
suffer
citations
omitted
enacting
tia
noted
congress
recognized
gave
sanction
practice
thought
congress
intended
cabin
comity
doctrine
went
instruct
dismissal
great
lakes
comity
grounds
without
deciding
whether
act
reached
declaratory
judgment
actions
decades
later
fair
assessment
ruled
based
comity
concerns
permit
federal
courts
award
damages
state
taxation
cases
state
law
provides
adequate
remedy
clarified
fair
assessment
principle
comity
predated
act
restricted
passage
national
private
truck
council
oklahoma
tax
said
explicitly
tia
may
best
understood
partial
codification
federal
reluctance
interfere
state
taxation
although
precedents
affirm
comity
doctrine
embracive
tia
several
courts
appeals
including
sixth
circuit
instant
case
comprehended
hibbs
restrict
comity
compass
see
supra
hibbs
however
modest
reach
plaintiffs
hibbs
arizona
taxpayers
challenged
state
law
authorizing
tax
credits
payments
organizations
disbursed
scholarship
grants
children
attending
private
schools
organizations
fund
attendance
institutions
provided
religious
instruction
gave
admissions
preference
basis
religious
affiliation
ranking
credit
program
state
subsidization
religion
incompatible
establishment
clause
plaintiffs
sought
declaratory
injunctive
relief
order
requiring
organizations
pay
sums
still
possession
state
general
fund
director
arizona
department
revenue
sought
escape
suit
federal
invoking
tia
held
litigation
fell
outside
tia
governance
prior
decisions
holding
suits
blocked
tia
noted
tied
act
moorings
act
explained
restrain
ed
state
taxpayers
instituting
federal
actions
contest
liability
state
taxes
suits
successful
deplete
state
coffers
third
parties
like
hibbs
plaintiffs
concluded
impeded
tia
pursuing
constitutional
challenges
tax
benefits
federal
forum
ibid
case
stressed
rationally
distinguishable
procession
pathmarking
controversies
federal
courts
entertained
challenges
state
tax
credits
without
conceiving
tia
jurisdictional
barrier
see
griffin
school
bd
prince
edward
involving
inter
alia
tax
credits
contributions
private
segregated
schools
arizona
revenue
director
also
invoked
comity
cause
dismissing
action
dispatched
director
comity
argument
spare
moved
sixth
circuit
reverse
district
dismissal
earlier
set
see
supra
stated
relied
upon
comity
preclude
original
jurisdiction
plaintiffs
sought
aid
order
arrest
countermand
state
tax
collection
citation
omitted
citing
fair
assessment
great
lakes
relying
heavily
hibbs
respondents
urge
comity
bar
action
action
hibbs
brief
respondents
explain
however
two
cases
differ
markedly
ways
bearing
comity
calculus
prior
occasion
consider
comity
doctrine
taxpayer
complaint
allegedly
discriminatory
state
taxation
framed
request
increase
competitor
tax
burden
squarely
presented
question
hold
comity
precludes
exercise
original
jurisdiction
cases
kind
presented
iii
respondents
complain
taxed
unevenly
comparison
ldcs
customers
either
equal
protection
dormant
commerce
clause
theory
respondents
root
objection
state
action
respondents
contend
selects
discriminatory
treatment
subjecting
taxes
imposed
others
class
hillsborough
cromwell
equal
protection
see
dennis
higgins
dormant
commerce
clause
economic
legislation
employ
classifications
subject
heightened
scrutiny
impinge
fundamental
courts
generally
view
constitutional
challenges
skepticism
due
respect
legislative
choices
demands
see
hodel
indiana
williamson
lee
optical
taxation
even
fields
legislatures
possess
greatest
freedom
classification
madden
kentucky
key
importance
unlawful
discrimination
infects
tax
classifications
legislative
prescriptions
constitution
simply
calls
equal
treatment
equality
accomplished
extension
invalidation
unequally
distributed
benefit
burden
measure
matter
constitution
silent
see
heckler
mathews
hen
right
invoked
equal
treatment
appropriate
remedy
mandate
equal
treatment
result
accomplished
one
way
quoting
moines
nat
bank
bennett
internal
quotation
marks
omitted
finding
unlawful
discrimination
affirmed
courts
may
attempt
within
bounds
institutional
competence
implement
legislature
willed
apprised
constitutional
infirmity
mathews
califano
westcott
see
stanton
stanton
state
eliminates
unconstitutional
discrimination
plainly
issue
state
law
cf
booker
legislative
intent
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alito
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brennan
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second
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courts
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requirement
remedy
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complete
frequently
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citation
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later
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act
indeed
proscribe
suits
declaratory
relief
thwart
state
tax
collection
california
grace
brethren
church
loving
virginia
virginia
federal
courts
role
safeguarding
human
rights
see
zwickler
koota
mcneese
board
ed
community
unit
school
dist
see
harper
virginia
dept
taxation
mckesson
division
alcoholic
beverages
tobacco
dept
business
regulation
davis
michigan
dept
treasury
american
trucking
scheiner
tyler
pipe
industries
washington
state
dept
revenue
bacchus
imports
dias
exxon
eagerton
louis
liggett
lee
state
courts
also
greater
leeway
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case
comes
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ims
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respondents
note
nce
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