fair-apportionment
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-1202 | Ellingson Drainage, Inc. v. South Dakota Department of Revenue | South Dakota | 2024-05-09 | Denied | Amici (1)Response Waived | commerce-clause constitutional-challenge external-consistency fair-apportionment movable-equipment sales-tax state-tax-credits state-taxation use-tax | Whether South Dakota's imposition of an unapportioned use tax on the fair market value of Petitioner's movable construction equipment violates the fai… |
| 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… |