Legal Opinion
Arizona Department of Revenue v. Central Newspapers, Inc.
Court of Appeals of Arizona
Decided November 3, 2009No. 1 CA-TX 07-0016PublishedCited by 3 opinions
1Opinion of the Court
OPINION
IRVINE, Judge.
¶ 1 This corporate income tax case addresses whether Public Law 86-272 precludes the state from including an out-of-state partnership’s revenues in the numerator of the apportionment formula of an Arizona consolidated return. The partnership’s only nexus to Arizona is its shipment of newsprint to a buyer within the state. The partnership is partly owned by corporations that have elected to file a consolidated return with Arizona. Because the corporations included in the consolidated return are considered to be a single taxpayer for apportionment purposes, and a portion of…
2Cases cited12 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- United States v. BasyeSupreme Court of the United States · 1973
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
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3Cited by3 opinions
- Harris Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2013
- CCI Europe, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2015
- Scottsdale/101 Associates, LLC v. Maricopa CountyCourt of Appeals of Arizona · 2015