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1 Travis Greaves & Joseph Henchman, Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching 1 (2009)

handle is hein.taxfoundation/ffbhjxz0001 and id is 1 raw text is: FISCAL FOUNDATIONF SA July 2009FACT No. 179 Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching By Travis Greaves and Joseph Henchman Introduction Following President Barack Obama's nomination of Second Circuit Court of Appeals Judge Sonia Sotomayor to the United States Supreme Court, journalists, legal scholars, and political pundits began perusing her legal opinions, journal writings, and speeches to examine how she might alter the high court's political tilt. Notwithstanding the discussion about some of her past statements (most notably her remark, I would hope that a wise Latina woman with the richness of her experiences would more often than not reach a better conclusion than a white male who hasn't lived that life), many view her as a safe pick by President Obama and one that will easily be confirmed by the Senate. Whether Judge Sotomayor gets an easy confirmation or not, a review of her judicial record is both educational and expected. When it comes to tax-related cases, Judge Sotomayor has had her share over her seventeen years on the federal bench. While serving as a judge for the Southern District of New York and the Second Circuit Court of Appeals, Sotomayor has heard tax-related cases ranging from evasion to fraud. As a District Court judge, she had original jurisdiction for taxpayers who had paid their federal taxes and thereafter chose to dispute them, as well as all federal tax-related criminal offenses. While her decisions in such cases clearly affected the lives of the citizens involved in the case, the nature of the role means that few if any have any far- reaching effect. Rather it has been her time as a judge on the Court of Appeals that begs further examination. Two cases handed down during Judge Sotomayor's time on the Second Circuit appear to provide

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