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Healy v. U.S. Brewers Assn

U.S.
Oct 17, 1983
464 U.S. 909 (1983)

Summary

explaining that both the Due Process and the Commerce Clauses prevent a state from imposing an income-based tax on "value earned outside its borders", but that "arriving at precise territorial allocations of ‘value’ is often an elusive goal, both in theory and in practice"

Summary of this case from Comcast Corp. v. Dep't of Revenue

Opinion

No. 82-1493.

October 17, 1983.


Affirmed on Appeal

Affirmed on appeal from C.A. 2d Cir. JUSTICE WHITE, JUSTICE REHNQUIST, and JUSTICE O'CONNOR would note probable jurisdiction and set case for oral argument. JUSTICE POWELL took no part in the consideration or decision of this case. Reported below: 692 F. 2d 275. Appeals Dismissed


Summaries of

Healy v. U.S. Brewers Assn

U.S.
Oct 17, 1983
464 U.S. 909 (1983)

explaining that both the Due Process and the Commerce Clauses prevent a state from imposing an income-based tax on "value earned outside its borders", but that "arriving at precise territorial allocations of ‘value’ is often an elusive goal, both in theory and in practice"

Summary of this case from Comcast Corp. v. Dep't of Revenue

emphasizing that the three-factor formula is the "benchmark against which other apportionment formulas are judged"

Summary of this case from Mayer Schweitzer v. Dir. of Tax
Case details for

Healy v. U.S. Brewers Assn

Case Details

Full title:HEALY ET AL. v. UNITED STATES BREWERS ASSN., INC., ET AL

Court:U.S.

Date published: Oct 17, 1983

Citations

464 U.S. 909 (1983)

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