Legal Opinion
Moorman Manufacturing Co. v. Bair
Supreme Court of the United States
Decided October 2, 1978No. 77-454PublishedCited by 347 opinions
1Opinion of the CourtJustice Stevens
The question in this case is whether the single-factor sales formula employed by Iowa to apportion the income of an interstate business for income tax purposes is prohibited by the Federal Constitution.
I
Appellant, Moorman Manufacturing Co., is an Illinois corporation engaged in the manufacture and sale of animal feeds. Although the products it sells to Iowa customers are manufactured in Illinois, appellant has over 500 salesmen in Iowa and it owns six warehouses in the State from which deliveries are made to Iowa customers. Iowa sales account for about 20% of appellant's total sales.
Corporatio…
2Cases cited11 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
6 more not listed; retrieve them via the Exa API.
3Cited by347 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
342 more not listed; retrieve them via the Exa API.