Multistate Tax Commission Eugene F. Corrigan v. United States Steel Corporation

This is an appeal by the Multistate Tax Commission (MTC) from an order of the district court dismissing MTC’s action to enforce its income tax audit of United States Steel Corporation, the court concluding that there was no remaining judicial controversy upon which it might grant further relief. We remand for more specific findings with respect to the substantiality of U.S. Steel’s compliance with a prior order of the court.

I. History of Proceedings

MTC was created under the Multistate Tax Compact, which became effective in 1967 and which has now been adopted by. more than 20 states. The…