MeadWestvaco Corp. v. Illinois Department of Revenue
| MeadWestvaco Corp. v. Illinois Dept. of Revenue | |
|---|---|
 | |
| Argued January 16, 2008 Decided April 15, 2008 | |
| Full case name | MeadWestvaco Corp., Successor in Interest to Mead Corp. v. Illinois Department of Revenue, et al. |
| Docket no. | 06-1413 |
| Citations | 553 U.S. 16 (more) 128 S. Ct. 1498; 170 L. Ed. 2d 404 |
| Case history | |
| Prior | Certiorari to the Appellate Court of Illinois, First District |
| Holding | |
| The state courts erred in considering whether Lexis served an "operational purpose" in Mead's business after determining that Lexis and Mead were not unitary. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Alito, joined by unanimous court |
| Concurrence | Thomas |
MeadWestvaco Corp. v. Illinois Dept. of Revenue, 553 U.S. 16 (2008), is a United States Supreme Court case concerning the extent a state may tax companies that are not based in their state.[1]
Background
[edit]Mead, a corporation based out of Ohio, owned Lexis-Nexis, which was based out of Illinois.[2] Mead sold Lexis, and Illinois maintained that Mead must pay them a proportionate capital-gains tax.[3] Illinois asserted that Mead and Lexis were integrated to the extent required for the "unitary business rule".[4] This rule allowed states to tax a proportionate share of the value generated by an interstate corporation.[5]
Opinion of the Court
[edit]In a unanimous opinion written by Associate Justice Samuel Alito, the Supreme Court held that the two businesses were not integrated enough to be considered a "unitary business" and Illinois was not allowed to tax Mead on the Lexis sale.[6]
See also
[edit]- List of United States Supreme Court cases
- Lists of United States Supreme Court cases by volume
- List of United States Supreme Court cases by the Roberts Court
References
[edit]- ^ MeadWestvaco Corp. v. Illinois Dept. of Revenue, 553 U.S. 16, 19 (2008).
- ^ MeadWestvaco Corp., 553 U.S. at 19-20.
- ^ MeadWestvaco Corp., 553 U.S. at 20.
- ^ MeadWestvaco Corp., 553 U.S. at 20, 23 (citing Ill. Comp. Stat., ch. 35, § 5/303(a) (West 1994)).
- ^ MeadWestvaco Corp., 553 U.S. at 20-21.
- ^ MeadWestvaco Corp., 553 U.S. at 30-32.
External links
[edit]- Text of MeadWestvaco Corp. v. Illinois Dept. of Revenue, 553 U.S. 16 (2008) is available from: Google Scholar Justia Oyez (oral argument audio) Supreme Court (slip opinion) (archived)
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