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Moorman Mfg. Co. Vs. Bair

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  • US Supreme Court
  • Jun 15, 1978

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  1. Ford Motor Co. Vs. Beauchamp US Supreme Court · Dec 11, 1939
  2. General Motors Corp. Vs. Washington US Supreme Court · Jun 08, 1964
  3. Northwest Airlines, Inc. Vs. Minnesota US Supreme Court · May 15, 1944
  4. Nippert Vs. Richmond US Supreme Court · Feb 25, 1946
  5. Guy Vs. Baltimore US Supreme Court · Jan 01, 1879
  6. Memphis Steam Laundry Cleaner, Inc. Vs. Stone US Supreme Court · Mar 03, 1952
  7. Corson Vs. Maryland US Supreme Court · Mar 07, 1887
  8. New York Vs. Latrobe US Supreme Court · May 13, 1929
  9. Underwood Typewriter Co. Vs. Chamberlain US Supreme Court · Nov 15, 1920
  10. international Harvester Co. Vs. Evatt US Supreme Court · Jan 06, 1947
  11. West Point Wholesale Grocery Co. Vs. Opelika US Supreme Court · Jun 17, 1957
  12. international Shoe Co. Vs. Shartel US Supreme Court · May 13, 1929
  13. U.S. 267 (1978) U.S. Supreme Court Moorman Mfg. Co. v. Bair
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  14. U.S. 267 (1978) Moorman Manufacturing Co. v. Bair
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  15. Hans Rees' Sons v. North
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  16. Norfolk & Western R. Co. v. State
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  17. unless there is some minimal connection between those activities and the taxing State. National Bellas Hess, Inc. v. Department
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  18. Thus, we have repeatedly held that a single factor formula is presumptively valid. In Underwood Typewriter Co. v. Chamberlain
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  19. application of a single factor formula to a particular taxpayer violated due process. See Hans Rees' Sons, Inc. v. North
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  20. U.S. at 390 U. S. 326 . General Motors Corp. v. District
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  21. a more burdensome gross receipts tax on the gross receipts from sales to Iowa customers. In Standard Pressed Steel Co. v. Washington
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  22. Underwood Typewriter Co. v. Chamberlain
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  23. Bass, Ratcliff & Gretton., Ltd. v. State
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  24. Bass, Ratcliff & Gretton, Ltd. v. State
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  25. Norfolk & Western R. Co. v. North
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  26. Western Live Stock v. Bureau
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  27. Boston Stock Exchange v. State
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  28. Iowa is not a member of the Multistate Tax Commission. Tr. of Oral Arg. 33. See United States Steel Corp. v. Multistate
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  29. to the settings of particular cases and consideration of their special facts. See Raymond Motor Transp., Inc. v. Rice
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  30. Northwestern States Portland Cement Co. v. Minnesota
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  31. it clear that arithmetical perfection is not to be expected from apportionment formulae. International Harvester Co. v. Evatt
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  32. of the State in which any specific portion of the income was earned is impossible. Underwood Typewriter Co. v. Chamberlain
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  33. Hans Rees' Sons, Inc. v. North
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  34. Baldwin v. G.A
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  35. Welton v. Missouri
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  36. Halliburton Oil Well Co. v. Reily
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  37. Hale v. Bimco
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  38. I. M. Darnell & Son v. Memphis
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  39. out-of-state businesses, since local businesses had little or no occasion to solicit sales in that manner. Robbins v. Shelby
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  40. County Taxing Dist., 120 U. S. 489 (1887). See also West Point Wholesale Grocery Co. v. Opelika
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  41. Best Co. v. Maxwell
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  42. Real Page 437 U. S. 289 Silk Hosiery Mills v. Portland
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  43. particular levy as against the constitutional preference for an open economy. See, e.g., Raymond Motor Transp., Inc. v. Rice
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  44. Pike v. Bruce
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  45. DiSanto v. Pennsylvania
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  46. dealing with single factor formulae, however, reveals that each is distinguishable. In Underwood Typewriter Co. v. Chamberlain
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  47. not concern itself with a State's decision to place local business at a disadvantage. Cf. Allied Stores of Ohio, Inc. v. Bowers
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  48. U. S. 522 , 358 U. S. 528 (1959). Bass, Ratcliff ,& Gretton, Ltd. v. State
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  49. would tend to increase to the extent that corporate business was carried on within the State. Cf. National Leather Co. v. Massachusetts
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  50. International Shoe Co. v. Shartel
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