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 […]