California Urges Justices to Reject Florida’s Tax Rule Challenge

Florida’s challenge to a California corporate tax rule isn’t the type of serious dispute between states that the US Supreme Court should initiate an original proceeding to consider, the latter state argued Friday.

“The issues Florida seeks to present can be adequately litigated by multistate corporations that are actually subject to the challenged rule,” California and the state’s Franchise Tax Board told the court. “Florida also fails to establish standing or show that it would be appropriate to consider its claims in the absence of record evidence about the circumstances of individual taxpayers.”

The brief comes in response to Florida’s ...