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 1. Whether, to comply with the requirements of fair apportionment and the prohibition on extraterritorial taxation, a state must include in its state …
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 This Court has long held that State taxation of interstate commerce is only permissible where, among other factors, the tax is fairly apportioned to t…