The Oyez Project: Economic Activity Issues - State Tax Decisions
U.S. Supreme Court Opinion Announcements, presented by The Oyez Project (www.oyez.org)

• Allegheny Pittsburgh Coal v. Webster County - Opinion Announcement
  No details yet.
• Allied-Signal, Inc., As Successor-In-Interest To Bendix Corp. v. Director, Division Of Taxation - Opinion Announcement
  No details yet.
• Arkansas Writers' Project, Inc. v. Ragland - Opinion Announcement
  No details yet.
• Associated Industries of Missouri v. Lohman - Opinion Announcement
  

  Does Missouri's use tax violate the Commerce Clause by discriminating against interstate commerce in those localities where the use tax exceeds the local sales tax?

• Barclays Bank Plc v. Franchise Tax Board Of California - Opinion Announcement
  

  1) Does a state violate the Due Process Clause by accepting "reasonable approximations" of financial data?
  
  2) By requiring multinational corporations to provide exhaustive financial information to calculate taxes, does a State impose a disproportionately large compliance burden upon the corporation and thereby violate the anti-discrimination requirement of the Commerce Clause?

• Boston Stock Exchange v. State Tax Comm'n - Opinion Announcement
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• Burlington No. R. Co. v. Okla. Tax Comm'n - Opinion Announcement
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• Chemical Waste Management, Inc. v. Hunt, Governor Of Alabama - Opinion Announcement
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• Complete Auto Transit Inc. v. Brady - Opinion Announcement
  

  Did the Mississippi tax violate the Commerce Clause because it placed a burden on an activity associated with interstate commerce?

• Department Of Revenue Of Oregon v. Acf Industries, Inc. - Opinion Announcement
  No details yet.
• Ford Motor Credit Co. v. Department Of Revenue, Florida - Opinion Announcement
  No details yet.
• Fulton Corporation v. Faulkner - Opinion Announcement
  

  Does North Carolina's "intangibles tax" on a fraction of the value of corporate stock owned by North Carolina residents inversely proportional to the corporation's exposure to the State's income tax violate the Federal Commerce Clause?

• Goldberg v. Sweet - Opinion Announcement
  No details yet.
• Hunt-Wesson, Inc. v. Franchise Tax Board of California - Opinion Announcement
  

  Does California's exception to its interest expense deduction, which it measures by the amount of nonunitary dividend and interest income that a nondomiciliary corporation has received, violate the Due Process and Commerce Clauses?

• Itel Containers International Corp. v. Huddleston, Commissioner Of Revenue Of Tennessee - Opinion Announcement
  No details yet.
• Jefferson County v. Acker - Opinion Announcement
  

  May Jefferson County impose a "license or privilege tax" upon two U.S. District Judges? Was the dispute properly transferred to the federal district court under the federal officer removal statute? Does the Tax Injunction Act deprive the district court of jurisdiction to adjudicate the matter?

• Kraft General Foods, Inc. v. Iowa Department Of Revenue And Finance - Opinion Announcement
  No details yet.
• Lunding v. New York Tax Appeals Tribunal - Opinion Announcement
  

  Does New York Tax Law section 631(b)(6), which effectively denies only nonresident taxpayers a state income tax deduction for alimony paid, violate the Privileges and Immunities Clause of the Constitution?

• Missouri Director of Revenue v. CoBank ACB - Opinion Announcement
  

  Is the National Bank for Cooperatives, which Congress has designated as a federally chartered instrumentality of the United States, exempt from state income taxation?

• National Geographic v. Cal. Equalization Bd. - Opinion Announcement
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• Nordlinger v. Hahn - Opinion Announcement
  

  Does Article XIIIA's "acquisition value provision," which created a dramatic disparity in the property taxes paid by long-term property owners as compared with new property owners, violate the Fourteenth Amendment's Equal Protection Clause by discriminating against new property owners?

• Oklahoma Tax Commission v. Jefferson Lines, Inc. - Opinion Announcement
  No details yet.
• Oregon Waste Systems, Inc. v. Department Of Environmental Quality Of The State Of Oregon - Opinion Announcement
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• Quill Corp. v. North Dakota, By And Through Its Tax Commissioner, Heitkamp - Opinion Announcement
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• R. J. Reynolds Tobacco Co. v. Durham County - Opinion Announcement
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• Reich v. Collins, Revenue Commissioner Of Georgia - Opinion Announcement
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• South Central Bell Telephone v. Alabama - Opinion Announcement
  

  Does Alabama's franchise tax discriminates against interstate commerce, in violation of the Commerce Clause? Did the Alabama Supreme Court's refusal to permit the South Central Bell Telephone Company and others to raise their constitutional claims because of res judicata deprive them of the due process of law guaranteed by the Fourteenth Amendment?

• Trinova Corp. v. Michigan Dept. Of Treasury - Opinion Announcement
  No details yet.
• Western Air Lines v. Board Of Equalization - Opinion Announcement
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• Wisconsin Department Of Revenue v. William Wrigley, Jr., Co. - Opinion Announcement
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