SAC and Fox Nation v. Pierce

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the legal incidence of the Kansas fuel tax falls on the distributor, not the retailer
• stating that the ultimate economic burden of the Kansas motor fuel tax “most assuredly falls on the consumer’’
• finding federal jurisdiction to address Tribe’s challenge of a state’s motor fuel distribution tax, following Moe
• distinguishing between Article III standing and prudential standing and explaining that, under latter doctrine, “a plaintiff generally must assert its own rights, rather than those belonging to third parties”
• ‘[T]he legal incidence of the [Kansas] tax law as presently written falls on the fuel distributors rather than on the Tribes’
• “The [plaintiff]’s uncontroverted affidavits, albeit conclusory, support their allegations of injury . . . [A] plaintiff may submit affidavits to particularize allegations of fact in support of its standing.”

Source: CourtListener parenthetical corpus (CC0).