extraterritorial-taxation

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23-443 MMN Infrastructure Services, LLC, Successor in Interest to Vectren Infrastructure Services Corp. v. Michigan Department of Treasury Michigan 2023-10-27 Denied Amici (3)Response Waived corporate-disclosure extraterritorial-taxation factor-representation fair-apportionment interstate-commerce short-tax-year tax-apportionment tax-assessment temporal-element Whether a state must include in its tax apportionment formula the factors of a business giving rise to income to be taxed, and whether factor represen…
23-171 Chris Quinn, et al. v. Washington, et al. Washington 2023-08-23 Denied Amici (2)Response RequestedResponse WaivedRelisted (4) commerce-clause constitutional-limits dormant-commerce-clause due-process excise-tax extraterritorial-taxation federalism interstate-commerce property-rights state-taxation Whether the Constitution permits a state to tax out-of-state transactions involving only out-of-state property