Home - mySALT - Toolbars - Newsletters - Search Options - Help

Inside State Tax Central Ask the Experts Your Federal Tax Cases questions State Tax Amnesty Negotiate a settlement for Federal Tax Cases Forms & Checklists Everything you need to file Federal Tax Cases Get the FAQs Answers to your Federal Tax Cases questions

Federal Tax Cases Links:

• Adams Export Co. v. Ohio State Auditor, 166 U.S. 185 (1897) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• Allegheny Pittsburgh Coal v. Webster County 488 U.S. 336 (1989) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• Allied-Signal v. Director, Division of Taxation, 504 U.S. 768 (1992) Site Preview & Search
  New Jersey corporate income tax. Cite as 504 U.S. 768, 112 S.Ct. 2251, 119 L.Ed.2d 533 (1992). Unitary business principle. ASARCO and Woolworth upheld; apportionable part of gain on sale of stock is taxable.
  

• Amerada Hess Corp. v. New Jersey Taxation Division, 490 U.S. 66 (1989) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• American Trucking Associations, Inc. v. Scheiner, 483 U.S. 266 (1987) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• American Trucking Associations, Inc. v. Smith, 496 U.S. 167 (1990) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• Armco Inc. v. Hardesty, 467 U.S. 638 (1984) Site Preview & Search
  West Virginia wholesale gross receipts tax. Cite as 467 U.S. 638, 104 S. Ct. 2620, 81 L.Ed. 2d 540 (1984). Tax unconstitutionally discriminates against interstate commerce, because local manufacturers are exempt from the tax.
  

• ASARCO Inc. v. Idaho State Tax Commission, 458 U.S. 307 (1982) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• Bacchus Imports, Ltd., v. Dias, 468 U.S. 263 (1984) Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298  (1994) Site Preview & Search
  California franchise tax. Cite as 512 U.S. 298, 114 S.Ct. 2268, 129 L.Ed.2d 244 (1994). Commerce and Due Process Clauses. Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential (speaking with one voice in international trade). See also Colgate-Palmolive Company, v. Franchise Tax Board of California, 512 U.S. 298 (1994)
  

Next 10