⁵⁴Act 1995-665.

⁵⁵Citicorp North America Inc. v. Franchise Tax Board (FTB), Cal. Ct. of App., No. A086925 (10/2/00).

⁵⁶Appeal of Finnigan Corp. (Finnigan I), 88-SBE-022A (1/24/90), Cal. State Board of Equalization (SBE), No. 88-SBE-022 (8/25/88), held that, in computing the numerator of the sales factor for sales to other states, P.L. 86-272 must be applied on a unitary-group basis, not on a corporate-entity basis. Appeal of Finnigan Corp. (Finnigan II), Cal. SBE, No. 88-SBE-022A (1/24/90), stressed that Finnigan I changed only an apportionment rule, not the state's jurisdiction to tax particular corporations.

⁵⁷Chief Industries, Inc. v. Dep't of State Rev., Ind. Tax Ct., No. 49T10-9711-TA-193 (1/24/00).

⁵⁸Jim Beam Brands Co. v. Rev. Cabinet, Ky. Ct. of Apps., No. 1998-CA-002314-MR (12/23/99).

⁵⁹Combustion Engineering Inc. v. Comm'r of Rev., Mass. ATB, No. F228740 (3/29/00).

⁶⁰Kaiser Optical Systems Inc. v. Mich. Dep't of Treas., Mich. Tax Tribunal, No. 233475 (3/30/00).

⁶¹Stryker Corp. v. Dir., Div. of Tax'n, 18 NJ Tax 270 (1999), aff'd, NJ Sup'r Ct., App. Div., No. A-736-99T5 (7/21/00), NJ Sup. Ct. certification granted, No. A-736-99 (10/19/00).

⁶²AT&T v. DOR, Ore. Tax Ct., No. 4438 (8/31/00).

⁶³Sherwin-Williams Co., Ore. Sup. Ct., No. S46023 (1/27/00); for a discussion, see Boucher, "Current Corporate Income Tax Developments (Part II)," 31 The Tax Adviser 250 (April 2000), p. 252.

⁶⁴Gilmour Mfg. Co. v. Commonwealth, 426 F.R. 1995 (5/1/00), vact'g 426 F.R. 1995 (9/1/98).

⁶⁵The Upjohn Co. v. Carole Keeton Rylander, Tex. Ct. of Apps., No. 03-00-00055-CV (10/19/00).

⁶⁶Geneva Towers Ltd. Partnership v. City and County of San Francisco, Cal. Ct. of App., First App. Dist., Div. Five, No. A088355 (6/14/00).

⁶⁷TIR 00-13 (11/29/00), revk'g in part TIR 96-2 (3/15/96).

⁶⁸Id.

⁶⁹IBM Corp. v. DOR, Ore. Tax Ct., No. 4442 (6/6/00).

⁷⁰Wallace L. Preble v. DOR, Ore. Sup. Ct., No. SC S45863 (11/24/00).

⁷¹South Central Bell Telephone Co. v. Alabama, 526 US 160 (1999).

⁷²See Acts 600 (HB 3), 665 (HB 1) and 664 (HB 4), Laws 1999.

⁷³DOR v. Sledge, Ga. Ct. of Apps., No. A99A2277 (1/14/00).

⁷⁴Citing Chattanooga Glass Co. v. Strickland, 261 SE2d 599 (1979).

⁷⁵See News Release by Alabama Governor Don Siegelman (9/12/00).

⁷⁶Appeal of AlliedSignal, Inc., Cal. SBE, No. 98R-1209 (2/24/00).

⁷⁷Carpenter Technology Corp. v. Conn. Dep't of Rev. Svces, Conn. Sup'r Ct., No. CV980492498S (8/9/00).

⁷⁸Syms Corp. v. Comm'r of Rev., Mass. ATB, Nos. F215484 and F228324 (9/14/00); Sherwin-Williams Co. v. Comm'r of Rev., Mass. ATB, No. F233560 (7/19/00).

⁷⁹Emhart Industries Inc. v. State Tax Comm'n, Miss. Sup. Ct., No. 1999-CA-01100-SCT (7/27/00).

⁸⁰In the Matter of the Petition of Tropicana Products Sales, Inc., NY Div. of Tax Apps., Tax Apps. Trib'l, DTA Nos. 815253 and 815564 (6/12/00).

⁸¹State of Ore. ex rel. DOR v. Penn Independent Corp., Ore. Tax Ct., No. 4321 (11/17/99).

⁸²Township of Lower Merion v. QED, Inc., Commonwealth Ct. of Pa., No. 586CD1998 (8/13/99).

⁸³General Electric Co. v. Johnson, Tenn. Chancery Ct., No. 99-3226-III; Exxon Corp. v. Johnson, Tenn. Chancery Ct., No. 98-3599-I.