unitary-business

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
20-947	Idaho State Tax Commission v. Noell Industries, Inc.	Idaho	2021-01-14	Denied	Amici (1)Response Waived	business-enterprise corporate-taxation due-process judicial-split pass-through-entities pass-through-entity state-court-split state-tax state-taxation unitary-business	Does this Court's ruling in Mobil apply to pass-through entities?
19-921	John M. Paz v. Director, New Jersey Division of Taxation	New Jersey	2020-01-24	Denied	Amici (1)Response Waived	allocation apportionment commerce-clause corporate-income-tax due-process multistate-business state-taxation unitary-business unitary-business-principle	Whether a state can allocate the entire gain from the sale of a unitary business's assets to itself for taxation purposes