Moorman Manufacturing v. Bair: What the Supreme Court Really Said About State Sales Factor Apportionment
NEWS & INSIGHTS Moorman Manufacturing v. Bair: What the Supreme Court Really Said About State Sales Factor Apportionment Moorman Manufacturing v. Bair: What the Supreme Court Really Said About the Florida Department of Revenue Sales Tax—and Why It Still Matters Today In the world of state and local tax (SALT), few cases have had as […]
When Is a State Income Tax Constitutional? Lessons from Underwood Typewriter Co. v. Chamberlain
NEWS & INSIGHTS When Is a State Income Tax Constitutional? Lessons from Underwood Typewriter Co. v. Chamberlain In the world of corporate income taxation, questions about fair apportionment and constitutional boundaries are as old as the tax codes themselves. One of the earliest and most influential cases to grapple with these questions is the 1920 […]
