I don't always agree with Joe Henchman over at the Tax Foundation. Heck, I almost never agree with him. But his editorial on Judge Sotomayor that appears in State Tax Notes and State Tax Today and on the Tax Foundation website is an excellent read. Henchman, and his co-author Travis Greaves, point out that Sotomayor has not ruled in many tax cases. But he believes that discerning students of her opinions can learn something about her views. Henchman talks about her opinion in Swedenburg upholding a New York state prohibition of out-of-state wineries from selling directly to New York residents. He also discusses Sotomayor's opinion in the Rudkin case in which she allegedly went beyond precedent and fashioned a ruling very favorable to the IRS. Henchman believes that Sotomayor's siding with increased regulation in New York and with the IRS shows a proclivity to be a pro-tax judge. I think the jury is still out, but Henchman's piece is certainly worth reading.