Comcast Holdings Corp. v. Dep't of Revenue

1 Citing case

  1. Synthes U.S. HQ, Inc. v. Commonwealth

    236 A.3d 1190 (Pa. Cmmw. Ct. 2020)   Cited 6 times   1 Legal Analyses
    Expressing the view that the OAG "overstepped its authority under the [CAA] by assuming the mantles of both counsel and client"

    The Commonwealth counters the Department's citation of decisions from other states applying the benefits-received method with its own list of decisions it claims have applied, either explicitly or implicitly, the costs-of-performance method. See Br. of Resp't at 29-30 (citing Univ. of Phoenix, Inc. v. Ind. Dep't of State Revenue , 88 N.E.3d 805, 810-12 (Ind. T.C. 2017) ; AT & T Corp. v. Dep't of Revenue , 357 Or. 691, 358 P.3d 973, 982 (2015) ; Comcast Holdings Corp. v. Tenn. Dep't of Revenue (Tenn. Ct. App. No. M2017-02250-COA-R3-CV, filed April 25, 2019), 2019 WL 1858886, 2019 Tenn. App. LEXIS 193 ; Corp. Exec. Bd. Co. v. Va. Dep't of Taxation , 297 Va. 57, 822 S.E.2d 918, 921-23, 930 (2019) ). University of Phoenix concerned an Indiana tax provision that specifically related to telecommunications and broadcast services and spoke expressly and exclusively in terms of costs of performance, regardless of whether such costs were incurred inside or outside of Indiana.