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 ...
Rejecting a defendant’s request for a new trial on a variety of grounds, the US Court of Appeals for the Federal Circuit affirmed a damages award and explained that apportionment was unnecessary ...
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 ...
This case study can provide practical instruction to students and entry-level accounting staff in key issues of state corporate income tax.
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 ...
This article is part of a symposium previewing Trump v. New York. John S. Baker Jr. is professor emeritus at the Louisiana State University Law Center. He filed an amicus brief in support of the ...
Earlier this week, University of Texas law professor Sanford Levinson and I filed an amicus brief in Trump v. New York, an important case currently before the Supreme Court. The case involves a ...
The U.S. Census Bureau released apportionment counts on April 26, kickstarting what is sure to be a tumultuous redistricting process. Apportionment refers to the process of dividing the 435 seats in ...
Americans just voted for their representatives in the House of Representatives in the 2022 midterm election, and two years ago, they completed census forms. Both of those activities are the direct ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results