Taxation-State and Local Commons^™

Daimlerchrysler V. Cuno: The Supreme Court Hits The Brakes On Determining The Constitutionality Of Investment Incentives Given By States To Corporate America, Jonathan Edwards

Mercer Law Review

In DaimlerChrysler Corp. v. Cuno, the United States Supreme Court, under the pen of Chief Justice Roberts, unanimously held that state taxpayers did not have Article III standing to challenge local property tax abatements and investment tax credits given to DaimlerChrysler Corporation ("Daimler"). Claiming standing as municipal and state taxpayers, the plaintiffs challenged the City of Toledo and the State of Ohio's decisions to offer Daimler certain exemptions from and reductions of its local property and state franchise taxes. The Court held that the plaintiffs failed to satisfy the injury-in-fact and redressability requirements of standing because their alleged injury …