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Container Corp. Vs. Franchise Tax Bd.

Decided On : Jun-27-1983

Court : US Supreme Court

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LAW: the Due Process and Commerce Clauses, the Federal Constitution, the Due Process, Constitution, Constitution, the Uniform Act, the Uniform Act, the Due Process and Commerce Clauses, Constitution, the Uniform Act, Appellant 12, the Uniform Act

ORG: Container Corp., Franchise Tax Bd, U.S. Supreme Court, Franchise Tax Bd., Franchise Tax Board No, Syllabus, State, State, Appellee Franchise Tax Board, California Superior Court, The California Court of Appeal, Court, Court, the Court of Appeal, State, the Foreign Commerce Clause, the Federal Government, Japan Line, Ltd., the Federal Government, Federal Government, Congress, Court, WHITE, BLACKMUN, REHNQUIST, BURGER, C.J., STEVENS, Court, State, State, the Foreign Commerce Clause, the Federal Government, Court, ASARCO Inc., Idaho State Tax Comm'n, F. W. Woolworth Co. v. Taxation & Revenue Dept., Exxon Corp., Wisconsin Dept, Revenue, Mobil Oil Corp., Taxes, Moorman Mfg, General Motors Corp., Butler Bros., Ratcliff & Gretton, Ltd., State Tax Comm'n, Underwood Typewriter Co., State, State, Mobil Oil Corp., Taxes, Butler Bros., Underwood Typewriter Co., J. C. Penney Co., Exxon Corp., Butler Bros., Norfolk & Western R. Co., Maxwell, Mobil Oil Corp., Maxwell, Ratcliff & Gretton, Ltd., State Tax Comm'n, Underwood Typewriter Co., the the Uniform Division of Income for Tax Purposes Act, State, State, State, Exxon Corp., Wisconsin Dept, Mobil Oil Corp., Taxes, State, State, Exxon Corp., J. C. Penney Co., Mobil Oil Corp., Underwood Typewriter Co., State, Ratcliff & Gretton, Butler Bros., Exxon Corp., Wisconsin Dept, Mobil Oil Corp., Taxes, ASARCO Inc., Idaho State Tax Comm'n, Taxation & Revenue Dept, Cal.Rev. & Tax, State, Mobil Oil Corp., the Franchise Tax Board, Mobil, State, State, Exxon Corp., Moorman Mfg. Co., State, Moorman Mfg. Co., Underwood Typewriter Co., State, State, Norfolk & Western R. Co., State Tax Comm'n, Moorman Mfg. Co., State, Cal., Butler Bros., BLACKMUN, General Motors Corp., Mobil Oil Corp., Japan Line, Ltd., Court, California Superior Court, Court, the Superior Court, the California Court of Appeal, the California Supreme Court, Court, Norton Co., Department of Revenue, State, Court, the State Court of Appeal, Court, The State Court of Appeal, Mobil, State, State, Exxon Corp., Mobil, State, Mobil, Moorman Mfg, Underwood Typewriter Co., Maxwell, State, Moorman Mfg. Co., Ford Motor Co., Beauchamp, , Underwood Typewriter Co., the Federal Government, the Foreign Commerce Clause, Mobil Oil Corp., Japan Line, Ltd., Bowman v. Chicago & N.W. R. Co., Japan Line, National Government, State, the Interstate Commerce Clause, Court, Nation, State, State, J. D. Adams Mfg, State, State, the Foreign Commerce Clause, State, Federal Government, Mobil Oil Corp., Exxon Corp., State, State, State, Treasury, the United States Internal Revenue Service, the Foreign Commerce Clause, the Federal Government, Michelin Tire Corp., Congress, Mobil, Japan Line, Michelin Tire Corp., the Federal Government, Nation, Court, Congress, Mobil, the Executive Branch, the Executive Branch, Congress, Court, the Federal Government, Senate, Mobil, Mobil, the California Court of Appeal, Honolulu Oil Corp., Franchise Tax Board, Superior Oil Corp., Franchise Tax Board, the California Court of Appeal, Cal., Cal.Rev. & Tax, Mobil, State, Court, Mobil, Mobil, STEVENS, State, The Supreme Court, Harv, General Accounting Office Report, House Committee on Ways and Means: Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving, Mobil, State, Court, State, California California Tax, California California Tax, New York Times Co., The State Supreme Court, State, State Tax Apportionment, the Circumscription of Unitary Business, Hellerstein, Allocation and Apportionment of Dividends, the Delineation of the Unitary Business, Commonwealth, ACF Industries, Inc., McLure, J. C. Penney Co., Corn Products Refining Co., Container Corporation of America, F. W. Woolworth Co., Exxon, Oral Arg, State, Chicago Bridge & Iron Co., Caterpillar Tractor Co., Treasury Department's, Model Income Tax Treaty, CCH Tax Treaties, International Division of the Income Tax Base of, Harley, L.J. 108, the Allocation of Income and Expenses Among National Tax Jurisdictions, B. Bittker & J. Eustice, Federal Income Taxation of Corporations and Shareholders, Harley, State, Mobil, the Federal Government, State, New York University, Institute on Federal Taxation, N.Y.U. Institute, United States Income Tax Treaties, the Federal Government, State, Chicago Bridge & Iron Co., Caterpillar Tractor Co., the Solicitor General's, National Governors' Association, Chicago Bridge & Iron Co., N.Y. U. Institute, JUSTICE, Court, the Foreign Commerce Clause, Japan Line, Ltd., State, the Foreign Commerce Clause, Court, Court, the Federal Government, Court, Court, the Federal Government, Court, Court, Japan Line, State, J. Hellerstein & W. Hellerstein, State, State, State, State, the Foreign Commerce Clause, Court, Court, the Federal Government's, State, the Federal Government, Court, the Federal Page 463 U. S. 202 Government, the Federal Government, Court, Japan Line, Court, Court, Court, State, Court, the State Page 463 U. S. 204 , Court

GPE: U.S., U.S., U.S., CALIFORNIA, California, Delaware, Illinois, California, California, California, Pp, California, California, California, California, California, Los Angeles, California, California, California, California, California, California, California, California, States, California, States, Delaware, Illinois, California, California, California, California, Washington, States, Wisconsin, North Carolina, North Carolina, California, Wisconsin, States, States, California, U.S., California, U.S., U.S., U.S., U.S., California, States, District of Columbia, Los Angeles, U.S., States, United States, the United States, California, California, California, U.S., U.S., U.S., U.S., U.S., U.S., California, U.S., California, States, U.S., the United States, the United States, United States, California, California, California, North Carolina, North Carolina, California, California, California, U.S., U.S., Japan, California, California, Japan, the United States, Japan, U.S., U.S., States, California, Japan, California, California, California, U.S., U.S., U.S., California, U.S., Japan, the United States, Japan, Japan, Japan, California, California, the United States, California, California, California, California, U.S., California, California, California, Japan, Japan, California, U.S., U.S., U.S., U.S., the United States, U.S., California, California, California, California, California, the United States, California, the United States, the United States, States, States, U.S., California, California, California, U.S., Vermont, the United States, U.S., Florida, U.S., U.S., Wisconsin, U.S., U.S., U.S., California, U.S., Japan, U.S., California, U.S., California, California, Los Angeles, California, Japan, California, Japan, U.S., California, California, California, California, California, California, California, California, California, California, California, California, California, California, California, Colombia, California, California, California, U.S., California, California, Japan, California, California, California, Delaware, California, California, California

DATE: 1983, 1983, January 10, 1983, June 27, 1983, the tax years, 1982, 1982, 1980, 1980, 1978, 1964, 1942, 1924, 1920, 1940, 1936, 1931, 1980, 1980, 1982, 1982, 25128-25136, West 1979, West 1979, 1968, 25128-25136, West 1979, 1942, 380 U. S. 553, 1965, 1979, the years, 1963, 1964, 1965, day, 2-6 week, day, the tax years, 1969, the years, 1969, the three years, 1981, 1982, 1951, 22, 23, 1978, 1920, a number of years, 1939, 1888, 1972, 1938, 1976, 25123-25127, West 1979, 1963, 1963, 1981, 25137, West 1979, 25105, West 1979, 25106, 93-96, 1982, 1982, 1963, 1964, 168,422.14, 1965, 36, 76, 77, 79, 1963, 1965, 76, 77, 79, 1967, 1964, 1968, Jan. 25, 1982, 1970, Jan. 10, 1983, 1940, the year, 1955, 1964, 11, 72, June 16, 1981,, 1981, 1981, 1975, 1978, 1982, 1963, 18400, 19076, 1978, H.R. 2918, 1983, 1979, serious[ly, the tax years

CARDINAL: 463, 81, 463, three, three, 1, 2, three, 3, one, one, Three, 988, 173, 121, 162, three, 1, 2, three, 3, 3, more than one, One, more than one, one, one, 23, Two, 1, 1, 2, 3, 445, 6, 2, 437, 283, 254, 283, three, three, three, one, 437, 20, four, four, about half, One, one, four, approximately half, 9, 10, three, two, 5, 12, 117, 988, 173, 121, 456, One, 340, 13, 458, 14, 458, 998, 127, 998, 127, 16, one, one, one, 17, 458, 445, 997, 127, 998-999, 173, 128, 18, 19, 447, 283, three, two, three, 445, three, at least one, three, only one, one, three, three, 20, three, three, 11, 12, three, 21, 445, 441, two, 441, 186, one, no more than one, 441, one, 187 , 22, 23, 24, 445, 447, 445, 441, two, two, 25, 7, 26, one, one, 26, 482, two, 27, 29, 30, 31, one, 437, 482, one, 441, one, 445, 441, 20, one, 1, 441, 445, three, one, 32, one, 33, 2, 34, 35, 36, at least one, 445, 38, 1, 2, 60, 417, 60, 406, 386, 33, 3, 117, 988, 990, 993-995, 173, 121, 123, 124, 4, one, 445, 15, one, 96, 62, 6, two, 5, 445, 8, 9, at least one, 10, 9.8336, 174,590.29, 104, 126, 12, 8.3135, 202,310.95, 197,340.70, 13, 14, 15, 458, one, three, 458, 16, 17, 21, 501, 14, 155, 441, 129, 271, 273, 18, 107, 18, 15, 458, one, 19, Two, 6, 6-9, 458, 447, 20, one-third, three, three, two, 21, 22, 28-29, 441, 17, 23, 24, 441, 25, 81, 26, 32, 9, 158, two, one, 143, 10, 111, 29, 10, 464, 15.06, 143, 30, 5, 445, 23, 26, 901, two, 25, 2, 31.03[2, 17, 428, 443, 32, 33, 81, 6, 34, 7(2, 459, 35, 1(3, 31.04[3, 124, 38, one, one, 441, 2/1, 538, 112, 2/2, three, 109, less than half, over half, 2/3, two, two, one, one, 441, two, one, 2/4, 2/5, 2/6

PERSON: Japan Line, J., POWELL, J., J., J., Appellee, Art, McColgan, Bass, McColgan, McColgan, Hans Rees', Bass, Bass, McColgan, Code Ann, Code Ann., Hans Rees', Hans Rees', McColgan, Moorman Mfg, J., appellee, appellee, F. W. Woolworth, F. W. Woolworth, F. W. Woolworth, F. W. Woolworth, F. W. Woolworth, Hans Rees', Hans Rees', Hans Rees', appellee, Hans Rees', Japan Line, Japan Line, Japan Line, Japan Line, Japan Line, Japan Line, Japan Line, Japan Line, Japan Line, Japan Line, STEVENS, Code Ann, Code Ann., Code Ann., STEVENS, J., 1981 Term, Brook, Sullivan, F. W. Woolworth, F. W. Woolworth, F. W. Woolworth, Hellerstein, F. W. Woolworth, F. W. Woolworth, appellee, Appellee 114-121, Japan Line, Art, J. Bischel, Bischel, G. Harley, Surrey, Bischel 459-461, Bischel 2, Owens, al, Bischel 33-38, Bischel 718, Cong, Cong, POWELL, Japan Line, Japan Line, Ante, Japan Line, Japan Line

PERCENT: 458 U. S. 307 , 458 U. S. 354 , 445 U. S. 425 , 311 U. S. 435 , 445 U. S. 425 , 458 U. S. 307 , 458 U. S. 354 , 390 U. S. 317, between 66.7% and 100%, 100%, only about 1%, approximately 40%, between 66% and 85%, 21.7%, approximately 14%, the more than 250%, 125 U. S. 465 , 5.5%, 5.5%, 311 U. S. 435 , 41 U. S. 434 , over 27%, 6%, about 20%, less than, 14%, roughly 13%

ORDINAL: first, first, second, first, first, First, first, second, first, second, First, Second, Third, First, Second, third, first, first, second, second, First, Second, First, Second, Third, first, second, First, Second, First, Second, Third, first, first, second, First, Second, 4th, first, 4th, second, second, first

WORK_OF_ART: The Due Process and Commerce Clauses of the Constitution, Congress Page 463 U. S. 197 , Bright Line Test, the Executive Branch

NORP: §, American, §, Latin American, European, American, §, d., Amici, Latin American, Latin American, Latin American, Latin American, Latin American, American, American, American, American

MONEY: no more than, 26,870,427.00, $2,966,763.85 $, 163,172.01, $37,348,183.00 8.6886 $3,245,034.23 $, 178,476.88, 7.6528

PRODUCT: 386, Model Treaty, Madere, Model Treaty, Model Treaty, Model Treaty

QUANTITY: 28,774,320.48 10.6422 3,062,220.73

LOC: Latin America, Latin America, Latin America, Latin America, Latin America

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