Legal Opinion
Qualls v. Montgomery Ward & Co., Inc.
Supreme Court of Arkansas
Decided July 2, 1979No. 78-35PublishedCited by 13 opinions
1Opinion of the Court
John A. Fogleman, Justice.
This case involves the very complex problem of apportionment of income of a multi-state corporation for purposes of income taxation in the various states in which the corporation does business. Montgomery Ward & Company, Inc., is an Illinois corporation. Its corporate headquarters and principal place of business are in Chicago, Illinois. Its primary business is sale of a wide range of merchandise at retail outlets located in all but one of the states of the United States. It is qualified to do, and, during the years involved, did, business in Arkansas through retail…
2Cases cited34 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
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3Cited by13 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Holiday Inns, Inc. v. OlsenTennessee Supreme Court · 1985
- District of Columbia v. Pierce Associates, Inc.District of Columbia Court of Appeals · 1983
- General Care Corp. v. OlsenTennessee Supreme Court · 1986
8 more not listed; retrieve them via the Exa API.