Legal Opinion
Home Depot U.S.A., Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided December 5, 2013No. 1 CA-TX 12-0005Published
1Opinion of the Court
OPINION
JOHNSEN, Chief Judge.
¶ 1 Home Depot U.S.A, Inc. challenges the tax court’s ruling that it must file a combined return incorporating income its subsidiary, Homer TLC, Inc., generated from licensing Home Depot trademarks. Because the activities of the two corporations are substantially interdependent, we affirm the judgment.
*451FACTS AND PROCEDURAL BACKGROUND
¶ 2 Home Depot is a Delaware corporation headquartered in Atlanta. It operates retail stores selling home improvement products throughout the United States. In 1991, Home Depot created Homer as a wholly-owned subsidiary and assigned to…
2Cases cited8 opinions
- Inwood Laboratories, Inc. v. Ives Laboratories, Inc.Supreme Court of the United States · 1982
- Larry Marshak v. "Doc" Green, John Doe "1", John Doe "2", Bernard Jones, David Rick, and Sandy Wolfe, David RickCourt of Appeals for the Second Circuit · 1984
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Visa, U.S.A., Inc. v. Birmingham Trust National BankCourt of Appeals for the Federal Circuit · 1982
- Commonwealth v. ACF Industries, Inc.Supreme Court of Pennsylvania · 1970
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