Petition DENIED.

Brief amici curiae of Professors Michael S. Knoll and Donald T. Williamson, and the Kogod Tax Policy Center filed.

Brief amicus curiae of Council On State Taxation filed.

Brief amicus curiae of American Legislative Exchange Council filed.

Petition for a writ of certiorari filed. (Response due January 13, 2020)

Application (19A426) granted by Justice Sotomayor extending the time to file until December 12, 2019.

Application (19A426) to extend the time to file a petition for a writ of certiorari from November 12, 2019 to December 12, 2019, submitted to Justice Sotomayor.

Robert C. Steiner, et al., Petitioner, represented by Neal Kumar Katyal

Utah State Tax Commission, Respondent, represented by Tyler Green

American Legislative Exchange Council, Amicus Curiae, represented by Jonathon Paul Hauenschild

Council On State Taxation, Amicus Curiae, represented by Karl A. Frieden

Professors Michael S. Knoll and Donald T. Williamson, and the Kogod Tax Policy Center, Amicus Curiae, represented by Joseph Carl Cecere