tax-apportionment

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…
20-468 Xpedite Systems, Inc. v. John J. Ficara, Acting Director, New Jersey Division of Taxation New Jersey 2020-10-09 Denied Amici (1)Response Waived apportionment commerce-clause deference due-process due-process-clause interstate-commerce revenue-reapportionment state-taxation tax-apportionment Whether granting unfettered deference to a State tax commissioner's decision to reapportion the revenues of an interstate business violates the Due Pr…