Legal Opinion
Kraft General Foods, Inc. v. Iowa Department of Revenue & Finance
Supreme Court of the United States
Decided June 18, 1992No. 90-1918PublishedCited by 109 opinions
1Opinion of the CourtJustice Stevens
In 1981 petitioner Kraft General Foods, Inc. (Kraft), operated a unitary business throughout the United States and in several foreign countries. Because part of its business was conducted in Iowa, Kraft was subject to the Iowa Business Tax on Corporations.1 At issue in this case is Iowa’s inclusion in the tax base of the dividends that Kraft received from six subsidiaries, each of which was incorporated and conducted its business in a foreign country.2 While Iowa taxes *73the dividends that a corporation receives from its foreign subsidiaries, Iowa does not tax dividends received from domestic…
2Cases cited13 opinions
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Maine v. TaylorSupreme Court of the United States · 1986
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- City of L. A. v. PatelSupreme Court of the United States · 2015
- Trailer Marine Transport Corp. v. Carmen M. Rivera Vazquez, Etc.Court of Appeals for the First Circuit · 1992
- Janklow v. Planned ParenthoodSupreme Court of the United States · 1996
- Los Angeles v. PatelSupreme Court of the United States · 2015
- National Foreign Trade Council v. NatsiosCourt of Appeals for the First Circuit · 1999
104 more not listed; retrieve them via the Exa API.