“Chris Van Hollen: IRS Rules To Be Challenged In Court”

Paul Blumenthal reports for HuffPo.

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“U.S. District Court Strikes Down Tennessee Law Giving Two Major Parties Best Spot on Ballot; and Also Strikes Down Petition Requirement Again”

Ballot Access News:

On June 18, U.S. District Court Judge William J. Haynes ruled that Tennessee’s law, giving the two largest parties the best spots on the general election ballot, is unconstitutional. He also again struck down the law that requires newly-qualifying parties to submit 40,042 valid signatures (2.5% of the last gubernatorial vote).

Judge Haynes had struck down the number of signatures in the same case, but the Sixth Circuit had remanded the case back to him, and requested that he review the number of signatures again. The Sixth Circuit mentioned that in 1971, the U.S. Supreme Court had upheld Georgia’s petition requirement of 5% of the number of registered voters. In response, Judge Haynes reaffirmed his original decision, pointing out that Tennessee is obviously not concerned about crowded ballots, because it allows presidential primary candidates to get on the ballot with only 2,500 signatures; and it lets all candidates for other office get on primary ballots with only 25 signatures. Also he mentioned that Tennessee lets independent candidates get on the ballot for President with 275 signatures and independent candidates for all other office only need 25 signatures.

The part of the decision on ballot order of candidates is surely the most thorough court opinion on that subject ever written. The opinion contains an exhaustive report on research on whether ballot access order affects voting behavior.

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“Justice Thomas’ Originalism and the Civil War”

Joey Fishkin on Justice Thomas’s dissent in yesterday’s Arizona elections case.

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“Rep. Elijah Cummings releases a full IRS interview transcript”

WaPo:

The House Oversight Committee’s top Democrat on Tuesday released the full transcript of a congressional interview that he said “debunks conspiracy theories” about the IRS targeting controversy.

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“Mike Duggan can’t run for Detroit mayor, Michigan appeals court rules”

Detroit Free Press: “Former Detroit Medical Center CEO Mike Duggan is not eligible to run for mayor of Detroit because he did not meet city residency requirements, the Michigan Court of Appeals ruled today.”

I cannot find the dissenting opinion posted anywhere yet.  An appeal to the Michigan Supreme Court is still possible.

 

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“Common Cause Urges Federal Appeals Court To Declare Filibuster Unconstitutional”

See this press release.

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“Gift or Gotcha: What to Make of Scalia’s Arizona Opinion”

Janai Nelson blogs.

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Justin Levitt Says Arizona’s Road Ahead in Citizenship Documentation Case May be Rocky

See here.

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“Did Scalia add ‘virus’ to Arizona voting opinion?”

Zack Roth writes.

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“FairVote’s Fix for Top Two in California”

Fairvote’s solution would be to—surprise!—adopt ranked choice voting.

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Another Answer on Arizona

In response my earlier post on why liberals joined Justice Scalia in the Arizona case, a longtime reader writes:

“I’m open to other ideas.”
They won in the immediate instance, and that’s all they cared about.
Liberals don’t care about stare decisis, conservatives do. So any victory liberals win is carved in stone, any victory conservatives win is written in the sand. Nothing in the decision the liberals dislike will stand if they get a fifth liberal vote. So, why should they care? It was a meaningless scrap tossed to the conservatives to buy the win.
Arizona will follow this “roadmap”, and find every step of it contested, to run out the clock until one of the conservatives croaks, and five liberals completely re-write every temporary victory the conservative majority ‘won’, not just on this, but campaign censorship, the RKBA, every bit of it.
They have no respect for precedent, so they can make deals never meaning to keep them. That’s my explanation.
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My SCOTUS Predictions on the Remaining Big 4 Cases

Here’s my chance to get proven wrong rather quickly (rather than over years, as is the more common way that academics are proven wrong!).  These are listed in order from greatest to least confidence.

Shelby County: 5-4, striking down the coverage formula of the VRA, and inviting Congress to rewrite the coverage formula, which the Court, and everyone else, knows Congress won’t, effectively ending preclearance under section 5 of the Voting Rights Act

Fisher: 4-1-3 with the four conservatives ready to say all affirmative action programs privileging race fail under strict scrutiny, with Justice Kennedy, for himself alone, not willing to go as far (J. Kagan is recused)

Prop. 8: 5-4 dismissal of writ as improvidently granted based on standing (Kennedy with four liberals), with the effect that Prop. 8 is likely banned in CA but the issue continues to percolate in the lower courts

DOMA: Either 6-3 (Kennedy, liberals, Chief) or 5-1-3 (with Chief avoiding merits) finding DOMA unconstitutional as applied.

How much would I bet on getting this perfectly right? Not much.

 

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More Commentaries on Arizona Case

Derek Muller

Joey Fishkin

David Gans

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“6 Things We Just Learned About The IRS Scandal”

Must-read from NPR’s Tamara Keith.

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“The voting wars and the Supreme Court: a pre-ruling primer”

The Columbia Journalism Review reports on how to follow Shelby County.

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Must Read SCOTUS Bar Story by Joan Biskupic

Just read this.

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“Arizona’s Proof-of-Citizenship Requirement for Voters Struck Down”

Governing reports.

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Why Would the Court’s Liberals Go Along with Justice Scalia’s Time Bombs in Arizona Elections Case?

In Anticipatory Overrulings, Invitations, Time Bombs, and Inadvertence: How Supreme Court Justices Move the Law, 61 Emory Law Journal 779 (2012), I discuss different methods Justices use to move the law in their preferred direction aside from getting a majority to agree with a direct holding. One of the most important is the “time bomb.”  As I explained:

Justices are sometimes more subtle than they are with invitations[ to litigants to ask the Court to overrule past precedent]. I became familiar with the “time bombs” concept from Seth Stern and Steve Wermiel’s fascinating 2010 biography of Justice Brennan. Discussing Justice O’Connor’s reluctance to join one of Justice Brennan’s opinions, the authors wrote, “O’Connor had taken to heart [Justice] Powell’s warnings that Brennan planted ‘time bombs’ in his opinions. She had learned to watch for those seemingly offhand, throwaway phrases that he exploited in later cases.

Yesterday’s opinion in Arizona v. Inter-Tribal Council is full of time bombs from Justice Scalia. Not only does he explain how Arizona might go to court to get an order compelling the FEC to alter the federal form to conform with the state’s citizenship requirements, he also draws a broad distinction between federal power to set the manner of elections and its lack of power to prescribe voter qualifications.  (This was the main point of my Daily Beast piece yesterday, as well as Marty Lederman’s SCOTUSBlog post and much in line with Lyle Denniston’s analysis.) Justice Scalia’s footnote all but burying a key part of Oregon v. Mitchell on the right of Congress to require states to allow 18 year olds to vote in federal elections is sure to give states new powers to challenge federal voting rules.  He suggests that arguments such as Arizona’s should be recast as challenges to registration rules and that they may have much greater success.

It is true that all of the Scalia language in yesterday’s opinion (on pages 13-17) is full of “might” and “could” language—most of it is dicta. Justice Alito notes those facts in the dissent. But this is scary stuff for those who worry about some states cutting back on voting rights. So the mystery to me is: why would the liberals on the Court go along with all this?  Why not just join Justice Scalia’s opinion in part?  After all, as a former clerk to Justice O’Connor emailed me, it looks like Justice Scalia is trying to provide a roadmap for states to implement voter id laws over federal objection.

Without inside knowledge from the Court, the answer is unclear. Here are a few possibilities, though I would be open to hearing others:

(1) The liberals were thrilled to get an opinion from Justice Scalia with a very muscular reading of Congress’s Elections Clause power.  That battle is won, and other fights over qualifications and state challenges to federal voting rules can wait the next day.  Note in Marty’s revised post comments from Rick Pildes emphasizing the importance of the win in yesterday’s case.

(2) The liberals agree with Justice Scalia on the dicta on pages 13-17, and they think these issues are better left to the states. (That seems unlikely to me, given divides in cases like Crawford).

(3) As Marty suggests in his post, there’s a larger end game here involving Shelby County, and reliance on the Elections Clause in that case to uphold section 5 of the Voting Rights Act.

I’m open to other ideas.

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“High Court Strikes Down Voting Law in Arizona”

Ted Robbins reports for NPR from Arizona.

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“Arizona v. Inter Tribal Council: Opinions Have Layers”

A ChapinBlog.

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“Supreme Court decision in Berry v. Crawford posted”

The Indiana Law Blog on the case of the fleeing legislators.

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WaPo Editorial on Arizona Case: We Need Universal Voter Registration

Here.

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“The Court and States in the Age of Voter ID”

Bob Bauer:

So this is the question being debated about the Court opinion in the Arizona voting law pre-emption case: is it a major victory for the federal government, or just a win in this case, with the longer term effects to lie more on the side of the states’ authority to shape voting rights in federal elections? Forecasts range from sunny (The New York Times) to cloudy (Hasen) to stormy (Lederman)…

Otherwise Arizona does well. It is encouraged to seek other means of appending a documentation requirement to the Federal Form, and the Justice believes that in the circumstances, it may have available to it a constitutional remedy. And though by no means a requirement of deciding the case, he musters a clear majority for the proposition that states have control over voter qualifications. Perhaps this is the better view, but the Court seems in quite the rush to decide it.

There is much argument still to occur over this case, in law reviews and elsewhere, but when the doctrinal fine points have been fully explored, it will remain the case that the Arizona decision is hard to think about without reference to the contemporary struggles over voting rights. In Crawford, Justice Souter counseled close attention to “the lessons of history” in judging the weight to be assigned to states’ asserted interests, such as “the interest in combating voter fraud [that] has too often served as a cover for unnecessarily restrictive electoral rules.” Crawford, 553 U.S. at 230, n.32 (Souter, J.. dissenting). In the age of voter ID and other state-imposed burden on the right to vote, the Court seems to discount or disregard that history. Critics are concerned that it is a history in the process of repeating itself.

 

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“More Information Emerges About IRS Targeting Of Tea Party Groups”

NPR:

Last month, when news broke that the IRS had improperly targeted Tea Party groups for extra scrutiny, the original message from the IRS was that it was the work of a couple of rogue agents in the Cincinnati field office. Congressional investigators have been talking to those employees and generating hundreds of pages of transcripts.

Well, today, NPR’s Tamara Keith was able to look at the full transcripts of interviews with two IRS agents. And they appear to dispute that rogue agent description. Tamara joins us now from Capitol Hill. And tell us more about what exactly you got to read today.

TAMARA KEITH, BYLINE: So we got to read the full transcripts, a total of 360 pages of two interviews with agents in the Cincinnati office. These were interviews with congressional investigators.

You know, so far, we’ve seen snippets that have been released by Democrats and Republicans. And these snippets sort of fit the politics of what they were trying to show.

These transcripts are the full transcripts. And in some ways, they’re more nuanced. They’re also, in some ways, more mundane. You know, we get a lot of information about computer systems and things like that. But we do get a full view of at least what these two employees feel happened.

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Douglas: “A Silver Lining to the ‘States Rights’ Portion of Justice Scalia’s Opinion”

Here is a guest post from Josh Douglas:

Justice Scalia, in his majority opinion in Arizona v. Inter Tribal Council, explained that “Arizona is correct that the Elections Clause empowers Congress to regulate how federal elections are held, but not who may vote in them.”  The point, for Justice Scalia, is that Article I, Section 4 of the U.S. Constitution gives Congress the power to regulate only the “times, places, and manner” – the “how” – of elections, but under Article I, Section 2, states retain the ability to determine the qualification of electors, even for federal offices – the “who” may vote.

This language from Justice Scalia’s opinion has caused some concern among the voting rights community.  Allowing states to determine voter qualifications could open the door to restrictive requirements, such as strict voter ID laws.

But there may actually be a silver lining within state qualification rules themselves.  As I recount in a new paper, virtually all state constitutions – which include the state’s voter qualification requirements – explicitly grant the right to vote to the state’s citizens before listing the required qualifications voters must possess.  For example, Wisconsin’s Constitution – the subject of recent voter ID litigation – provides that “Every United States citizen age 18 or older who is a resident of an election district in this state is a qualified elector of that district.”  That is, most state constitutions explicitly grant the right to vote and then provide several voter qualifications, which are typically age, citizenship, and residence.  A few state constitutions also take the right away for those who are mentally incompetent or convicted felons.  (Interestingly, Arizona’s is the only state constitution that does not include an explicit grant of voting rights, but it does provide that elections shall be “free and equal.”)  Additional qualifications that are not enumerated in the state constitution would violate this explicit grant of the right to vote.  The problem, however, is that many state courts have “lockstepped” their state constitutions with federal jurisprudence for the right to vote under the U.S. Constitution, reading the state constitutional provision to go no further than the U.S. Constitution.  Of course, the U.S. Constitution does not grant the right to vote; it is implied within the Equal Protection Clause of the Fourteenth Amendment.  And recent Supreme Court jurisprudence on federal protection for the right to vote has been quite limited.

If Justice Scalia is correct that state qualification rules are what matters and that Congress has no authority to determine qualifications under the U.S. Constitution, then state courts are wrong in using the “lockstep” approach for their constitutional right to vote provisions.  These clauses are broader than the protection afforded under the U.S. Constitution.  They should therefore operate to enjoin strict legislatively-enacted voter qualification requirements, even if those requirements may be permissible under the federal Equal Protection Clause.

In short, Justice Scalia’s push for a renewed focus on state qualification rules might actually be a move in the right direction for voters, at least where it comes to the constitutional right to vote.  The question is whether state courts will follow suit and give their constitutional provisions the independent meaning and scope their language requires.

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Quote of the Night

“I think it’s preposterous that seven people can overturn the votes of over one million Arizona voters to say the honor system works [to verify a voter’s citizenship...] It’s a bunch of baloney. It’s nuts.”

–”Kathy McKee, an activist who helped launch the effort for Proposition 200, criticiz[ing] the ‘idiot judges’ who ruled against Arizona.”

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A Spruced Up Election Law Blog Sidebar

I have updated some information, removed dead links, added some new blogs and sites to the Election Law blogroll, linked to forthcoming and recent academic papers and commentaries, and otherwise eliminated some coding problems.

If you see any remaining problems, or have any suggestions for inclusions, deletions or improvements, please let me know and I’ll consider it.

Below the fold I’ve moved academic articles from 2009-2010 that I’ve moved off the Sidebar.

Thanks for reading!

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My Op-Eds and Commentaries, 2010-11

I am moving them off the sidebar of the blog as I spruce things up around here.

Holder’s Voting Rights Gamble: The Supreme Court’s Voter ID Showdown, Slate, Dec. 30, 2011

Will Foreigners Decide the 2012 Election? The Extreme Unintended Consequences of Citizens United, The New Republic (online), Dec. 6, 2011

Disenfranchise No More, New York Times, Nov. 17, 2011

A Democracy Deficit at Americans Elect?, Politico, Nov. 9, 2011

Super-Soft Money: How Justice Kennedy paved the way for ‘SuperPACS’ and the return of soft money, Slate, Oct. 25, 2012

The Arizona Campaign Finance Law: The Surprisingly Good News in the Supreme Court’s New Decision, The New Republic (online), June 27, 2011

New York City as a Model?, New York Times Room for Debate, June 27, 2011

A Cover-Up, Not a Crime. Why the Case Against John Edwards May Be Hard to Prove, Slate, Jun. 3, 2011

Wisconsin Court Election Courts Disaster, Politico, Apr. 11, 2011

Rich Candidate Expected to Win Again, Slate, Mar. 25, 2011

Health Care and the Voting Rights Act, Politico, Feb. 4, 2011

The FEC is as Good as Dead, Slate, Jan. 25, 2011

Let Rahm Run!, Slate, Jan. 24, 2011

Lobbypalooza,The American Interest, Jan-Feb. 2011(with Ellen P. Aprill)

Election Hangover: The Real Legacy of Bush v. Gore, Slate, Dec. 3, 2010

Alaska’s Big Spelling Test: How strong is Joe Miller’s argument against the Leeza Markovsky vote?, Slate, Nov. 11, 2010

Kirk Offers Hope vs. Secret Donors, Politico, November 5, 2010

Evil Men in Black Robes: Slate‘s Judicial Election Campaign Ad Spooktackular!, Slate, October 26, 2010 (with Dahlia Lithwick)

Show Me the Donors: What’s the point of disclosing campaign donations? Let’s review, Slate, October 14, 2010

Un-American Influence: Could Foreign Spending on Elections Really Be Legal?, Slate, October 11, 2010

Toppled Castle: The real loser in the Tea Party wins is election reform, Slate, Sept. 16, 2010

Citizens United: What the Court Did–and Why, American Interest, July/August 2010

The Big Ban Theory: Does Elena Kagan Want to Ban Books? No, and She Might Even Be a Free Speech Zealot”, Slate, May 24, 2010

Crush Democracy But Save the Kittens: Justice Alito’s Double Standard for the First Amendment, Slate, Apr. 30, 2010

Some Skepticism About the “Separable Preferences” Approach to the Single Subject Rule: A Comment on Cooter & Gilbert, Columbia Law Review Sidebar, Apr. 19, 2010

Scalia’s Retirement Party: Looking ahead to a conservative vacancy can help the Democrats at the polls, Slate, Apr. 12, 2010

Hushed Money: Could Karl Rove’s New 527 Avoid Campaign-Finance Disclosure Requirements?, Slate, Apr. 6, 2010

Money Grubbers: The Supreme Court Kills Campaign Finance Reform, Slate, Jan. 21, 2010

Bad News for Judicial Elections, N.Y. Times “Room for Debate” Blog, Jan., 21, 2010

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Credit Where Credit is Due Dept

Credit Derek Muller for first noting the Supreme Court’s first citation of Bush v. Gore in today’s Arizona voting decision.

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“Voting Rights Groups Get High Court Win As Bigger Case Looms”

Frank James reports for NPR.

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“This Time, Scalia Doesn’t Want to See Your Papers”

Read Emily Bazelon on today’s Arizona voting decision.

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“Supreme Court Strikes Down Arizona Voting Rule”

Nina Totenberg reports for NPR.

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“The Election Law Connection and U.S. Federalism”

Kirsten Nussbaumer has posted this timely paper on SSRN (forthcoming, Publius).  Here is the abstract:

Addressing the comparative-federalism literature, this article offers a sketch of how the unique character of U.S. election law may have shaped U.S. federalism as a whole — hypothesizing that the extent to which each level of government has controlled the other’s electoral arena may have partly determined each government’s relative policy autonomy, and thereby impinged upon the direct constituency relationship between each level of government and its voters.

The article proposes that we view “the election-law connection” between state and federal officials as a central field where ‘federalism happens’ — where the making and implementing of a shared election law has given rise to linked electoral incentives and intergovernmental networking, expressed most notably in strategic relationships that are keyed to state and local decision-making forums. Over time, the law of U.S. federal elections has exhibited complex patterns of mutual dependence between federal and state officials, but the dominant pattern has been a state-tilted story of subnational control over federal election law — to the extent that it may be meaningful to conceptualize the election-law connection as a ‘constituency relationship’ that tends to work to the benefit of the state and local actors who exercise control over the federal electoral arena. This electoral dependency of federal officials may have created a tendency towards greater federal respect for the institutional prerogatives of state and local governments, though the relationship is dynamic and contingent, interacting with other interests and factors such as the prevalence of divided or unified party government at the national and state levels.

The argument — while offered as an exercise in deductive theory-building more than empirical conclusion — is illustrated with recent election-law examples, especially intergovernmental communications about congressional redistricting that exhibit patterns of federal-to-state lobbying (a decentralized or ‘downward’ pattern not previously considered in the scholarly literatures). The election-law connection is also explored through a reading of two canonical texts in the literature on “political safeguards of federalism” (Herbert Wechsler 1954, Larry Kramer 2000), joining their insights about constitutional history and political parties with the election-law-focused account here (itself, a friendly amendment to that theory), while contending that the “political safeguards” explanation of U.S. history is more plausible when combined with a relational, strategic understanding of election-law incentives.

Finally, the constituency conception of the election-law connection gains added plausibility through a consideration of the large gap between, on the one hand, Congress’s arguable preemption power over federal elections and, on the other hand, the historical patterns of relative congressional abstention in formal law-making, and the federal legislative tendency to de-centralize many partisan and factional conflicts about election law.

 

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“BREAKING: Morgan sentenced to year in prison”

South Bend Tribune: “The former chairman of the St. Joseph County Democratic Party will serve one year in prison for his role in a scheme to forge signatures onto petitions that qualified Democratic candidates for the state’s 2008 primary election.”

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Thought of the Day

Lesson about the Supreme Court from today’s voting decision: behind every silver lining there’s a dark cloud.

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Scalia’s Voter Access Case

Spencer Overton blogs at HuffPo.

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“The Supreme Court’s decision on Arizona won’t put an end to voting wars”

WonkBlog reports.

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“How the Voting Rights Act Hurts Democrats and Minorities”

Steven Hill writes.

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“The SEC and Dark Political Money”

Ciara Torres-Spelliscy blogs.

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Early Press and Commentary Roundup on Arizona Case

NYT

WaPo

AP

Lyle Denniston (SCOTUSBlog)

NBC News

Bloomberg

WSJ

Politico

The Nation

MSNBC

USA Today

Ballot Access News

Reuters

I spoke with KPCC’s Take Two about the decision and also to NPR and Slate (links to come).

Earlier I linked to my piece at The Daily Beast and Marty Lederman’s important post from SCOTUSBlog.

Below the fold I’ve added some press quotes I’ve received on the case via email.  MORE TO COME

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Lederman on the Qualifications Clause Issue in Today’s Supreme Court Election Case

In my piece today on Arizona v. Inter-Tribal Council, I express concern about what the Court says about congressional power to set the manner of elections but lack of congressional power to alter state qualifications of voters.  I referenced an important post by Marty Lederman on the topic, who expresses even greater concern than I have about the issue.  You can now read (and must read) Marty’s post at SCOTUSBlog, Pyrrhic victory for federal government in Arizona voter registration case?

I will have to give much more thought to Marty’s issues — it usually takes more than a few hours to fully digest Supreme Court opinions. But I expect that the issues Marty raises will be the subject of major debate among election law scholars and courts in the next few years.

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“The Supreme Court Gives States New Weapons in the Voting Wars”

The Daily Beast has posted my analysis of today’s Supreme Court opinion in the Arizona case. It begins

Supreme Court watchers have been waiting each day to see if the Supreme Court is going to strike down a key provision of the Voting Rights Act in a case called Shelby County v. Holder. The Court did not issue that opinion Monday, but it did issue another important ruling in an Arizona voting case that could lead to new struggles between states and the federal government—and between Democrats and Republicans—over the rules for running our federal elections. While the opinion is a short-term victory for the federal government, it raises more questions than answers and ultimately could shift some power in elections back to the states.

 

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Bush v. Gore Cited for First Time by a Supreme Court Justice Since Case Decided in 2000

Josh Blackman notes this line in a footnote in Justice Thomas’s dissent: “This Court has recognized, however, that “the state legislature’s power to select the manner for appointing [presidential] electors is plenary; it may, if it chooses, select the electors itself.” Bush v. Gore, 531 U. S. 98, 104 (2000) (per curiam) (citing U. S. Const., Art. II, §1, and McPherson v. Blacker, 146 U. S. 1, 35 (1892).”

Josh:

I have previously called Bush v. Gore an “unprecedent.” Because the Court made it clear that this case should not be cited to govern any other case.

Our consideration is limited to the present circumstances, for the problem of equal protection in election processes generally presents many complexities.

A quick Westlaw search reveals that this is the *first* time any Justice has actually cited Bush v. Gore. A law review article by Rick Hasen with “Bush v. Gore” in the title is cited in Citizens United.

Notably, no one else joined Justice Thomas’s dissent.

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Thoughts on the Arizona Case Coming….

Stand by.

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Breaking News: Supreme Court Decides Arizona Election Case

UPDATE: The opinion is here.

The opinion is by Justice Scalia affirming, requiring Arizona to accept the federal form for voter registration (under Congress’s Elections Clause powers). Justices Thomas and Alito dissented.  [No Shelby County opinon today.]

Here was my original post on the case, “Sleeper Case of the Year?”, where I wrote: “This is one of those cases where if the Supreme Court affirms the result in this case (that Arizona must accept the federal form), it will be no big deal, but if the Court reverses it would mark a major change in U.S. election law.”

More to come when the opinion posts.

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“The Next Citizens United?”

Campaigns and Elections Magazine on McCutcheon.

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George Will Goes After Lois Lerner

Here.

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“The Real IRS Scandal”

Herman Schwartz writes for Reuters Opinion.

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“Legislators Ready to Adopt Popular Vote”

News from Rhode Island.

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“IRS Supervisor in DC Scrutinized Tea Party Cases”

AP:

Holly Paz, who until recently was a top deputy in the division that handles applications for tax-exempt status, told congressional investigators she reviewed 20 to 30 applications. Her assertion contradicts initial claims by the agency that a small group of agents working in an office in Cincinnati were solely responsible for mishandling the applications.

Paz, however, provided no evidence that senior IRS officials ordered agents to target conservative groups or that anyone in the Obama administration outside the IRS was involved.

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