Fair apportionment is a constitutional requirement. According to Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), to be fairly apportioned, a state tax on corporate income must be limited to ...
When a taxpayer arguing for its appropriate apportionment can present solid testimony regarding how and where its business is conducted and ...
On May 21, 2025, the Federal Circuit “reverse[d] the district court’s denial of Google’s motion and remand[ed] for a new trial on damages.”[1] The decision resulted in an 8-2 vote, with Judges Reyna ...
Type to search articles, cases, and authors. Press ↵ to view all results. This article is part of a symposium previewing Trump v. New York. John S. Baker Jr. is professor emeritus at the Louisiana ...
An apportionment allows VA to send a portion of a beneficiary's monetary benefits directly to a dependent rather than to the veteran or surviving spouse. These payments are not automatic. A ...
Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...
Type to search articles, cases, and authors. Press ↵ to view all results. The Middle Claiborne Aquifer, as depicted in a 2020 report from a court-appointed special master. Less than two months after ...
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