Legal Opinion
E.I. Du Pont De Nemours & Co. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided April 9, 1996PublishedCited by 24 opinions
1Opinion of the Court
LIPEZ, Justice.
This case is on report from the Superior Court (Kennebec County, Alexander, J.) pursuant to M.R.Civ. 72(a) and (c). We are asked to revisit our decision in Tambrands, Inc. v. State Tax Assessor, 595 A.2d 1039 (Me.1991) and determine whether the apportionment formula adopted by the State Tax Assessor in response to our decision in Tam-brands, the so-called “Augusta Formula,” violates either the Maine Tax Statutes or the United States Constitution’s Due Process Clause or Foreign Commerce Clause1 to the extent that it continues to permit Maine to include foreign-source dividends…
2Cases cited14 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- 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
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Goldberg v. SweetSupreme Court of the United States · 1989
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3Cited by24 opinions
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Caterpillar, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Irving Pulp & Paper, Ltd. v. State Tax AssessorSupreme Judicial Court of Maine · 2005
- Emerson Electric Co. v. TracyOhio Supreme Court · 2000
19 more not listed; retrieve them via the Exa API.