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 RevenueOpinion
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