Woolworth Co. Vs. Taxation Dept.

Decided On : Jun-29-1982

Court : US Supreme Court

LAW: the Due Process Clause, the Due Process Clause, section 78, Appellant 6

ORG: Woolworth Co., U.S. Supreme Court, Taxation Dept, Taxation and Revenue Department of New Mexico No, THE SUPREME COURT, Syllabus, Appellant, State, the Federal Government, the New Mexico Court of Appeals, the New Mexico Supreme Court, ASARCO Inc., Idaho State Tax Comm'n, Mobil Oil Corp., Taxes, State, State, State, Exxon Corp., Wisconsin Dept, Revenue, N.M. 519, Court, BURGER, C.J., BRENNAN, WHITE, STEVENS, BURGER, C.J., BLACKMUN, REHNQUIST, Court, Woolworth, Woolworth, Woolworth, Woolworth, Woolworth, Woolworth, the Uniform Division of Income for Tax Purposes Act, N.M.Stat, the Multistate Tax Compact, ASARCO Inc., Idaho State Tax Comm'n, United States Steel Corp., Multistate Tax Comm'n, State, State, Woolworth, Woolworth, Woolworth, the Federal Government, Woolworth, the New Mexico Taxation and Revenue Department, Woolworth, Woolworth, Department, Woolworth, the New Mexico Court of Appeals, Bureau of Revenue, the Court of Appeals, Woolworth, Woolworth, the Court of Appeals, State, Woolworth, The New Mexico Supreme Court, N.M. 519, Woolworth, State, State, Woolworth, Mobil Oil Page, Taxes, Woolworth, Woolworth, State, Woolworth, Woolworth, Woolworth, Woolworth, Woolworth, Woolworth, State, Woolworth, ASARCO Inc., Idaho State Tax Comm'n, Exxon Corp., Wisconsin Dept, Revenue, Mobil Oil Corp., Taxes, Woolworth, Exxon, Mobil, The State Supreme Court, Woolworth, Stone Tracy Co., the Federal Government, State, Norfolk & Western R. Co., State Tax Comm'n, Moorman Mfg, Mobil, Mobil, State, State, State, Woolworth, Exxon, Mobil, Woolworth, Woolworth, Woolworth, Department, Woolworth, Woolworth, Woolworth, Woolworth, Woolworth, Mobil, Exxon, Woolworth, Exxon, Coordination and Services Management, Woolworth, Mobil, Woolworth, Woolworth, Mobil, State, State, Mobil, Exxon, Mobil, Woolworth, Butler Bros., State, J. C. Penney Co., Norfolk & Western R. Co., Missouri State Tax Comm'n, Mississippi Valley Barge Line Co., the Supreme Court of, the Federal Government, Woolworth, A83, Woolworth, the Supreme Court of, the Uniform Division of Income for Tax Purposes Act, A79-A84, Federal Taxation of Income, Woolworth, Department, State, Woolworth, Woolworth, Woolworth, Department, Woolworth, The Court of Appeals, Woolworth, The New Mexico Supreme Court, the Court of Appeals, Woolworth, Woolworth, The Supreme Court, State, Woolworth, Woolworth, the Court of Appeals, Woolworth, the New Mexico Supreme Court, Woolworth, Mobil, Department, State, The New Mexico Supreme Court, Department, the Court of Appeals, Woolworth, Woolworth, Woolworth, Woolworth, Department, Woolworth, the Board of the, Woolworth, the Board of Directors, The Unitary Concept, the Allocation of Income, Department, the New Mexico Supreme Court, Butler Bros., Mobil, Court, Ratcliff & Gretton, Ltd., State Tax Comm'n, Court, Underwood Typewriter Co., Mobil, Woolworth, Maxwell, State Tax Apportionment, the Circumscription of Unitary Business, G. Altman & F. Keesling, Allocation of Income in, Woolworth, Woolworth, JUSTICE, F. W. Woolworth Co., Woolworth, Court, ASARCO Inc., Idaho State Tax Comm'n, Mobil Oil Corp., Taxes, Exxon Corp., Wisconsin Dept, Revenue, Mobil Oil Corp., Taxes

CARDINAL: 458, 458, 458, four, 1, three, 2, 95, 624, four, Three, four, 1, 2, 3, 4, 5, 26, 6, four, 95, 624, 545, 624, 543, 624, 52-53, 544, 624, 8, one, 95, 624, 524, 624, 33, 95, 528, 624, 37, 529, 624, 38, 521, 624, 522, 624, 31, 523, 624, 9, three, three, 52.7%-owned, 95, 529, 624, 38, 10, 445, 447, 445, 12, 13, 14, one, 15, four, 34a, 16, 17, one, 18, 19, 20, 34a, 21, 22, four, five, 447, 23, 445, 435, 25, 447, 95, 522, 624, 31, 2d, 2d, 227, 26, 1, about 2,000, about 500, 2, 3, three, 4, 5, 6, 9, 7, 7 4, 6, 26, 902, 4, 26, 1.902-1(h, 2d, 222, 2d, 69.2, one, 8, 9, 95, 529, 624, 38, 529-530, 624, 389, 530, 624, 39, 10, 220, 95, 529, 624, 38, 9, 445, 12, 7, four, 13, 95, 524, 624, 33, 43a, 14, 51a, 30a, 35a, 15, four, 34a, one, One, 16, one, 17, 18, 15, one, at least three, 29a, 19, 34a, 40a, 20, 21, 28a, 22, 12, one, four, 23, 24, 254, 266, 445, 25, 21, 496, one, 101-102, 26, 7, four, 34a, 2/1, 2/2, 2/3, 2/1, 2/2, 2/3

GPE: U.S., U.S., U.S., New York, the United States, New Mexico, States, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico's, New Mexico's, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico, New York, the United States, Puerto Rico, the Virgin Islands, New Mexico, Germany, Canada, New Mexico, States, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico, New Mexico, N.M., New Mexico, Vermont, Flint, N.M., Flint, Flint, U.S., U.S., U.S., Juris, Juris, Juris, U.S., U.S., U.S., New Mexico, New Mexico, New Mexico, Wisconsin, New Mexico's, New Mexico's, New Mexico, N.M., New Mexico, New Mexico's, New Mexico, New Mexico, New Mexico, United States, Estates, Juris, N.M., U.S., N.M., U.S., U.S., Canada, N.M., New Mexico, Juris, Juris, Juris, New York, Juris, Great Britain, New York, New York's, States, England, New York, U.S., U.S., New Mexico, North Carolina, New Mexico's, New Mexico's, Germany, Canada, Mexico, England, Juris, New Mexico, Vermont

DATE: 1982, 1982, 80-1745, April 19, 1982, June 29, 1982, 28, the fiscal year ending January 31, 1977, 57a, the fiscal year, 1965, 1981, 1967, 1981, 1978, 69a, 51 (1979, 54, 53, 1981, 1980, 30-31, 32, today, 1980, 220 U. S. 107, 1911, 1978, 1920, 12a, 14a, 34a, the year, 13a, 15a, 14a, 35a, 35a, annual, today, 1942, 1968, 1949, 1447, 1962, 1881, 1962, 39a, 24a, about 12, 28a, 1981, 1981, 1981, 1981, year, year, 1982, 1881, 1962, 1447, 1962, 1981, 18a, 13a, 44a, 14a, 35a, 52a, 46a, year, 50a, tomorrow, ten years, today, 35a, 34a, 41a, monthly, quarterly, 35a, 37a, day, 26a, 42, 52, 1960, 1942, 1924, 1920, 1931, 1968, 1946, the tax year, annual, today, 80-2015, 1980, 1980

PERSON: F. W. Woolworth Co., appellee, appellee, POWELL, J., J., POWELL, F. W. Woolworth Co., F. W. Woolworth GmbH, F. W. Woolworth, F. W. Woolworth, S. A. de C. V. Mexico, F. W. Woolworth Co., Ltd., F. W. Woolworth Co., Wallace, A]ll, McColgan, Ott, 87th Cong., App, Ann, S.Rep, H.R.Rep, 87th Cong., 3 B. Bittker, Gifts, Appellee, App, a]t, a]t, Keesling & Warren, McColgan, Bass, Hans Rees', Hellerstein, REHNQUIST, F. W. Woolworth, F. W. Woolworth, F. W. Woolworth, S. A. de C. V. Mexico, F. W. Woolworth Co., Ltd., F. W. Woolworth Co., F. W. Woolworth, F. W. Woolworth

PERCENT: 458 U. S. 362, 458 U. S. 307 , 458 U. S., 458 U. S. 364 , 458 U. S. 372 , 458 U. S. 331 , 458 U. S. 373 , about 0.5%, 52.7%, 458 U. S. 307 , 52.7%, 390 U. S. 317, 311 U. S. 435 , 390 U. S. 317, 458 U. S. 331 , at least 10 percent, 52.7%, 458 U. S. 331 , 445 U. S. 425

ORDINAL: fourth, fourth, 87th, 87th

WORK_OF_ART: the Due Process Clause, Q. Now, A. Yes

MONEY: approximately $2.5 billion, approximately $13 million, $39.9 million, $39.9 million, $1.6 million, $25.5 million, $25.5 million, 84,622, 401,518, 100, 40, 30, 60, 30/60 x, 40, 20, 50, $30 plus, 20, 20, 400,000, a million dollars, $39.9 million

NORP: English, §, §, German, Canadian, Mexican, British, British, German, English, English, Canadian, Mexican, German, Canadian, §, §, §, §, German, Mexican, Canadian, Canadian, Mexican, German, English, Mexican, Canadian, German, English, English, German, d., d., German, Canadian, Mexican, Spanish, Mexican, English, English, Canadian, Canadian, Mexican, English, Canadian, German, Canadian, Canadians, English, British, German, Canadian, Mexican

LANGUAGE: English, English, English, English, English, English

FAC: N.M. 542

LOC: Orient

PRODUCT: CFR §§ 1.78-1, App

EVENT: World War II