allocation

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
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 1. Whether it is constitutionally permissible for the domiciliary State of a corporation engaged in a multistate unitary business to allocate to itsel…