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COMMERCE ENERGY, INC. v. LEVIN

No. 08-3410.

554 F.3d 1094 (2009)

COMMERCE ENERGY, INC. dba Commerce Energy of Ohio, Inc., et al., Plaintiffs-Appellants, v. Richard A. LEVIN, in his official capacity as Ohio Tax Commissioner, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: February 4, 2009.

Attorney(s) appearing for the Case

ARGUED: Stephen C. Fitch, Chester, Willcox & Saxbe, Columbus, Ohio, for Appellants. Barton A. Hubbard, Office of the Ohio Attorney General, Columbus, Ohio, for Appellee. ON BRIEF: Stephen C. Fitch, Gerhardt A. Gosnell II, Chester, Willcox & Saxbe, Columbus, Ohio, for Appellants. Barton A. Hubbard, Office of the Ohio Attorney General, Columbus, Ohio, for Appellee.

Before MARTIN and McKEAGUE, Circuit Judges; COLLIER, Chief District Judge.

OPINION

BOYCE F. MARTIN, JR., Circuit Judge.

Plaintiffs, in-state and out-of-state retail natural gas suppliers that market and sell natural gas to Ohio consumers and one of their Ohio customers, sued Ohio's Tax Commissioner, Richard Levin. They alleged that Ohio's tax scheme is discriminatory and thus unconstitutional under either the Commerce Clause or Equal Protection Clause because four local natural gas distribution...

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