Energy Transfer LP v. John Ficara, et al

  1. June 07, 2024

    3rd Circ. Backs NJ In Pipeline Co.'s Business Tax Fight

    The Third Circuit ruled Friday that New Jersey's partnership filing fee is a state affair that can't be challenged in federal court, dealing a blow to a pipeline company seeking to shed the cost because it does very little business in the state.

  2. May 23, 2023

    Energy Transfer Asks 3rd Circ. To Let It Fight NJ Partner Fee

    Texas-based pipeline company Energy Transfer LP pressed the Third Circuit to restore its challenge to New Jersey's partnership filing fee, arguing that the tax comity doctrine doesn't bar federal courts from hearing the case because the levy is not a tax.

  3. May 01, 2023

    NJ Urges 3rd Circ. To Toss Challenge To Partnership Fee

    The Third Circuit should affirm a federal judge's dismissal of a partnership's challenge to New Jersey's partnership filing fee on tax comity doctrine grounds, the state tax agency argued, saying that blocking the fee's collection would disrupt the state's fiscal operations.

  4. February 15, 2023

    Texas Partnership Asks 3rd Circ. To Revive NJ Fee Challenge

    New Jersey's partnership filing fee is a fee, not a tax, and therefore a New Jersey federal court cannot cite the federal Tax Injunction Act to dismiss a Texas-based partnership's lawsuit over the fee from federal jurisdiction, the partnership told the Third Circuit.