560 U. S. ____ (2010)

RICHARD A. LEVIN, TAX COMMISSIONER OF OHIO, PETITIONER v. COMMERCE ENERGY, INC., et al .

on writ of certiorari to the united states court of appeals for the sixth circuit

Justice Kennedy , concurring.

The Court’s rationale in Hibbs v. Winn , 542 U. S. 88 (2004) , seems to me still doubtful. Nothing in the Court’s opinion today expands Hibbs ’ holding further, however, and on that understanding I join the opinion of the Court.