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Legal Briefs

The Buckeye Institute: Government Lacks Authority to Rewrite Private Rental Agreements

June 21, 2021

The Buckeye Institute filed its amicus brief in Tiger Lily v. United States Department of Housing and Urban Development with the U.S. Court of Appeals for the Sixth Circuit, calling on the court to end the nationwide eviction moratorium. “The Buckeye Institute is asking the court of appeals to affirm the district court’s decision that Congress did not give Centers for Disease Control and Prevention the authority to rewrite millions of private rental agreements across the country.”

The Buckeye Institute: Unconstitutional Eviction Ban Harms Renters and Landlords

June 03, 2021

The Buckeye Institute filed its amicus brief in Terkel v. Centers for Disease Control and Prevention (CDC) with the U.S. Court of Appeals for the Fifth Circuit, calling on the court to end the unconstitutional eviction moratorium that makes it increasingly difficult for low-income Americans to obtain affordable housing and inflicts financial hardships on small landlords.

The Buckeye Institute Appeals Columbus Municipal Income Tax Case

May 27, 2021

The Buckeye Institute filed its appeal with Ohio’s Tenth District Court of Appeals in Buckeye v. Kilgore—the case challenging the constitutionality of localities taxing the income of nonresidents who did not work within the city of Columbus due to the pandemic. “The Buckeye Institute asked the Ohio Court of Appeals to reaffirm what the Ohio Supreme Court has already recognized time and again: that the Due Process Clause requires local taxation of nonresidents to be based upon where any work was actually performed.”

The Buckeye Institute Asks Court for Permanent Injunction Against Biden Administration’s Tax Mandate

May 24, 2021

The Buckeye Institute filed a second amicus brief in Ohio v. Yellen calling upon the United States District Court for the Southern District of Ohio to grant a permanent injunction to stop enforcement of the federal tax mandate, which was included in the American Rescue Plan Act. This second Buckeye brief argues that recent guidance from the U.S. Treasury Department fails to cure the deficiencies of the ambiguous and unconstitutional tax mandate.

The Buckeye Institute Files Third Legal Brief to Protect Taxpayers Against Biden’s Tax Mandate

April 30, 2021

The Buckeye Institute filed its third amicus brief calling on the courts to protect taxpayers from the federal tax mandate included in the American Rescue Plan Act (ARPA). The most recent ARPA-related brief was filed in West Virginia v. Yellen with the United States District Court for the Northern District of Alabama Western Division. In addition to West Virginia and Alabama, other plaintiffs in the case are the states of Alaska, Arkansas, Florida, Iowa, Kansas, Montana, New Hampshire, Oklahoma, South Carolina, South Dakota, and Utah.

The Buckeye Institute Appeals Columbus Municipal Income Tax Case

Robert Alt April 28, 2021

Robert Alt, president and chief executive officer of The Buckeye Institute, issued a statement after Buckeye filed its notice of appeal with Ohio’s Tenth District Court of Appeals in Buckeye v. Kilgore—a case challenging the City of Columbus’s application of local income tax to nonresidents who did not work in Columbus for extended periods of time during the pandemic—saying, “The Ohio Supreme Court has been perfectly clear in binding decisions stating that cities lack the authority to tax residents who neither work nor live there.”

The Buckeye Institute Files Another Brief to Protect Taxpayers Against Biden’s Tax Mandate

April 26, 2021

The Buckeye Institute filed its amicus brief in Arizona v. Yellen calling on the United States District Court for the District of Arizona to stop enforcement of the federal tax mandate, which was included in the American Rescue Plan Act. “Without clear and unambiguous language of what the states are permitted and what they are forbidden, the Biden administration’s sweeping disregard for the principle of federalism must be overturned,” said Robert Alt, president and chief executive officer of The Buckeye Institute.

Washington State’s Initiative 1501 is a Clear Violation of the U.S. Constitution

April 23, 2021

The Buckeye Institute filed its amicus brief in Boardman v. Inslee calling on the United States Supreme Court to overturn a union-backed Washington state law that prohibits access to contact information for public employees to anyone except for unions themselves, a clear violation of the First Amendment. Boardman v. Inslee challenges Washington’s Initiative 1501, a ballot initiative funded by government unions that restricts access to the contact information of public employees to any groups except unions.

The Buckeye Institute Files Brief in Ohio v. Yellen Standing Up for Taxpayers Against Biden’s Tax Mandate

April 12, 2021

The Buckeye Institute filed its amicus brief in Ohio v. Yellen calling on the United States District Court for the Southern District of Ohio to stop enforcement of the federal tax mandate, which was included in the American Rescue Plan Act (ARPA). In its brief, Buckeye agrees with Ohio Attorney General Dave Yost that Congress lacks the authority to usurp state taxing authority, but Buckeye also notes that the court does not have to rule on this matter given the vagueness of the text in the ARPA. 

Following Victory in Columbus Tax Case, The Buckeye Institute Files New Tax Lawsuit Against City of Cleveland

April 08, 2021

Following a significant victory in Denison v. Kilgore, The Buckeye Institute filed a new lawsuit on behalf of Manal Morsy—a Pennsylvania resident—asking for the court to declare unconstitutional an Ohio law that allows the city of Cleveland, Ohio to tax her income even though she does not live in Cleveland—or even the State of Ohio—and has not worked in Cleveland for more than a year.