⁴⁹C&D Chem. Products, Inc. v. State of Alabama Department of Revenue (DOR), AL DOR, Admin. Law Div., No. CORP. 00-288 (2/9/01).

⁵⁰AZ DOR, CTR 01-2 (5/1/01).

⁵¹Citicorp North America, Inc. v. FTB, CA Ct. of Apps., First App. Div., Div. One, No. A086925 (10/2/00, amended 11/1/00), cert. den.

⁵²Appeal of Finnigan Corp., CA State Bd. of Equal. (SBE), No. 88-SBE-022A (1/24/90).

⁵³Deluxe Corp. v. FTB, CA Ct. of Apps., First App. Dist., Div. Two, No. A088142 (4/26/01), cert. den.

⁵⁴In the Matter of the Appeal of Huffy Corp., CA SBE, No. 99-SBE-005 (4/22/99).

⁵⁵Toys "R" Us v. SBE, No. 49612 (12/13/00) (no written opinion).

⁵⁶Millward Brown, Inc. v. Commissioner of Revenue (COR) Services, CT Super. Ct., Jud'l Dist. Of New Britain, No. CV98 0492472S (8/8/01).

⁵⁷Union Pacific Corp. v. ID State Tax Comm'n, ID Sup. Ct., No. 25876 (6/27/01).

⁵⁸IL DOR, Gen'l Info. Ltr. IT 01-003-GIL (1/8/01).

⁵⁹MA DOR, TIR 01-11 (8/28/01).

⁶⁰Combustion Engineering, Inc. v. Comm'r, MA ATB Dkt. No. F228740 (3/29/00).

⁶¹Stryker Corp. v. Dir., Div. of Tax'n, NJ Sup. Ct., No. A-27 (6/14/01).

⁶²In the Matter of the Petition of American Jet Engine Co., Inc., NY Div. of Tax Apps., ALJ Unit, DTA Nos. 816998 and 816999 (1/18/01).

⁶³Rule Section 11-63(c).

⁶⁴U.S. Bancorp v. DOR, OR Tax Ct., No. 4531 (9/19/01).

⁶⁵WA DOR, Tax Determination No. 01-006 (1/30/01).

⁶⁶Zebra Technologies Corp. v. Judy Baar Topinka, Treasurer of the State of IL, IL Cir. Ct., Cook Cty., No. 98 L 50479 (7/23/01).

⁶⁷A.E. Staley Mfg. v. Kenneth E. Zehnder, Dir. of the IL DOR, IL App. Ct., First Dist., No. 1-99-1822 (5/17/01).

⁶⁸See Boise Cascade Corp. v. DOR, MO AHC, No. 00-1018-RI (7/9/01); Vestar/LPA Investment Corp. v. DOR, MO AHC, No. 00-1974-RI (7/9/01); and Eddie Bauer Inc. v. DOR, MO AHC, No. 00-1470 (7/9/01).

⁶⁹General Motors Corp., 981 SW2d 561 (12/22/98).

⁷⁰In the Matter of the Petition of The Sherwin-Williams Co., NY Div. of Tax Apps., ALJ Unit, DTA No. 816712 (6/7/01).

⁷¹Louisiana-Pacific Corp. v. State of AK DOR, AK Sup. Ct., No. S-9198 (5/4/01).

⁷²AZ DOR, CTR 01-3 (10/1/01).

⁷³See 86 Ill. Admin. Code Sec. 215.100-130.

⁷⁴MA DOR, TIR 01-5 (5/31/01).

⁷⁵EMC Corp. v. COR, 433 Mass. 568 (2001).

⁷⁶MA DOR, TIR 01-8 (6/15/01), revk'g TIRs 96-2 (3/15/96) and 00-13 (11/29/00).

⁷⁷Bankers Trust Corp. v. NYC Dep't of Fin., NY Sup. Ct., NYC, Index No. 600704/00 (4/5/01).

⁷⁸AL DOR, Rev. Rul. 01-007 (8/1/01).

⁷⁹Notice 99-6, IRB 1999-3, 12.

⁸⁰BP Oil Pipeline Co. v. Kenneth Zehnder, IL Cir. Ct., Cook Cty., Nos. 98 L 50300 and 00 L 50255 (5/25/01).

⁸¹IN Dep't of State Rev., Rev. Rul. #2000-05IT (12/4/00).

⁸²CA FTB, Notice 2001-6 (1/023/01).

⁸³National Amusements, Inc. v. COR, MA ATB, No. F251216 (7/27/01).

⁸⁴Jefferson Smurfit Corp. v. MI Dep't of Treasury, MI Ct. Apps., No. 224267 (11/13/01).

⁸⁵PPG Industries, Inc. v. Commonwealth of PA, Bd. of Fin. and Rev., PA Sup. Ct., No. 87 MAP 1996 (11/30/01).

⁸⁶Gen'l Elec. Co. v. Johnson, Davidson Chancery Ct., No. 99-3226-III; Exxon Corp. v. Johnson, Davidson Chancery Ct., No. 98-3599-I; and Brunswick v. Johnson, Knox Chancery Ct., No. 149288-1.