Meadwestvaco Corp., Successor in Interest to Mead Corp. v. Illinois Department of Revenue — Thomas, J…

Summary

Justice Thomas concurs with the Court’s judgment but separately questions whether the Constitution permits the Court to adjudicate state taxation of multistate enterprises. He argues that the Court’s reliance on the negative Commerce Clause lacks a constitutional foundation and that extending the Due Process Clause to limit state tax apportionment creates an unenumerated substantive right. He notes that Congress has authority over interstate commerce and that the case does not require revisiting these doctrines.