short-tax-year

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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…