Legal Opinion
Trinova Corp. v. Michigan Department of Treasury
Supreme Court of the United States
Decided February 19, 1991No. 89-1106PublishedCited by 111 opinions
1Opinion of the CourtJustice Kennedy
The principal question before us is whether the three-factor apportionment formula of the Michigan single business tax (SBT), Mich. Comp. Laws §208.1 et seq. (1979), violates either the Due Process Clause or the Commerce Clause of the Federal Constitution. The applicability of a three-factor formula to a state income tax is well settled, but we have not considered whether a similar apportionment formula may be applied to a value added tax (VAT). We granted certiorari to consider this question and to determine whether the Michigan SBT discriminates against out-of-state businesses.
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2Cases cited24 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
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
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3Cited by111 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- LaFleur v. WhitmanCourt of Appeals for the Second Circuit · 2002
- Itel Containers International Corp. v. HuddlestonSupreme Court of the United States · 1993
- Caterpillar, Inc v. Department of TreasuryMichigan Supreme Court · 1992
- Gillette Co. v. Department of TreasuryMichigan Court of Appeals · 1993
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