The President’s tax returns are unlikely to be available to the public soon as a result of two Supreme Court cases. Nevertheless, Trump v. Vance is a victory for state and local government authority. In this case the Supreme Court held 7-2 that the U.S. Constitution doesn’t “categorically preclude, or require a heightened standard for, the issuance of a state criminal subpoena to a sitting President.”  

Regardless of this decision, the...

In City of Los Angeles v. Patel the Supreme Court held 5-4 that a Los Angeles ordinance requiring hotel and motel operators to make their guest registries available to police without at least a subpoena violates the Fourth Amendment. In his dissenting opinion, Justice Scalia cites to the State and Local Legal Center’s (SLLC) amicus brief, which notes that local governments in at least 41 states have adopted similar ordinances. Eight states also have hotel registry statutes:  Indiana, Florida, Massachusetts, Maine, New Hampshire, New Jersey, Wisconsin, and the District of Columbia.