I’ve written before about the Allcat Claims Service, L.P. v. Susan Combs, No. 11-0589, challenge to the Texas margins tax, which was argued to the Court last week. That case was brought under an unusual statute carving a direct route to the Texas Supreme Court for certain tax cases.

It didn’t take long for that road to attract other travelers.

There’s now a second case challenging a different aspect of the margins tax. Nestle USA, Inc., Switchplace, LLC, and NSBMA, LP v. Susan Combs, No. 11-0855. While Allcat challenged how the tax applied to partnerships (a small category of taxpayers), this challenge attacks the rate structure for a lack of uniformity (under Texas law) and for violating the federal due process and commerce clauses.

Today, the Texas Supreme Court has ordered an accelerated briefing schedule for this case, with an argument to be held January 12, 2012.

Well before then, we should have the Court’s answer to the Allcat case, which if nothing else should shed some light on this unusual procedure for getting constitutional issues to the Court.