Legal Opinion
In Re Tax Appeal of Morton Thiokol, Inc.
Supreme Court of Kansas
Decided December 10, 1993No. 67,954PublishedCited by 20 opinions
1Opinion of the Court
The opinion of the court was delivered by
Allegrucci, J.:
Morton Thiokol, Inc., (Morton Thiokol) appeals from an order of the Board of Tax Appeals (BOTA). The Kansas Department of Revenue (Revenue) assessed additional corporate income tax of $82,607 plus interest of $49,732 against Morton Thiokol for fiscal years ending June 30, 1981, through June 30, 1983. The additional tax resulted principally from (1) use of the domestic combination method of apportioning income and expenses for the multijurisdictional corporation and (2) the treatment of foreign dividends as apportionable business income.…
2Cases cited16 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Kraft General Foods, Inc. v. Iowa Department of Revenue & FinanceSupreme Court of the United States · 1992
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3Cited by20 opinions
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- E.I. Du Pont De Nemours & Co. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Bruns v. Kansas State Board of Technical ProfessionsSupreme Court of Kansas · 1994
- Caterpillar, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- In Re Tax Appeal of Chief Industries, Inc.Supreme Court of Kansas · 1994
15 more not listed; retrieve them via the Exa API.