Search for: "TAXPAYERS OF MICHIGAN V STATE OF MICHIGAN " Results 101 - 120 of 231
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27 Apr 2017, 8:59 am by John Elwood
Michigan Department of Treasury, 16-687 Issues: (1) Whether the Multistate Tax Compact has the status of a contract that binds its signatory states and requires them to allow taxpayers to elect to use the compact’s equally weighted apportionment formula until the state prospectively withdraws from the compact; (2) whether Michigan’s retroactive repeal of, and withdrawal from, the compact violated the contracts clause; (3) whether… [read post]
28 Jan 2019, 9:58 am by Kevin Kaufman
States which use separate (rather than combined) reporting and nevertheless seek to tax GILTI face a serious constitutional challenge, particularly under the precedent of Kraft v. [read post]
24 Jul 2018, 5:12 am by Kevin Kaufman
The overall test, the Complete Auto test, does not change: a state law is only valid if there is (1) substantial nexus, a sufficient connection between the state and the taxpayer; (2) fair apportionment, the state not taxing beyond its fair share of interstate commerce; (3) nondiscrimination, the state not taxing out-of-state activity or taxpayers while exempting in-state activity or taxpayers; and the tax is (4) fairly… [read post]
28 Apr 2012, 6:33 am by Jonathan H. Adler
Supreme Court in Fisher v. [read post]
20 Jul 2021, 11:32 am by Joseph D. Kearney
Around the same time, the United States produced a plat that identified the (northern-more) area east of Michigan Avenue as “public ground for ever to remain vacant of buildings. [read post]
27 Jan 2014, 9:09 am by Michael Kelsheimer
  How the Supreme Court decides the case, called United States v. [read post]
22 Sep 2011, 8:01 pm by Kelly Phillips Erb
Capital punishment is allowed in most states since it was reinstated by the Supreme Court in 1976; it was suspended from 1972 to 1976 following the Supreme Court’s decision in Furman v. [read post]
3 Aug 2022, 11:12 am by Amy Howe
United States (Nov. 2): Whether the failure to file an annual report disclosing foreign bank accounts counts as a single violation of the Bank Secrecy Act, no matter how many foreign accounts a taxpayer has, or whether a violation occurs each time an individual account is not properly reported. [read post]
1 Jan 2012, 9:00 am by admin
Circuit Court of Appeals ruling from Michigan, Marchwinski v. [read post]
25 May 2010, 5:07 am by Kelly
Winn, 09-987 (downloads as a pdf) and Garriott v. [read post]