⁵⁴General American Transportation Corp. v. Ala. DOR, Ala. DOR, ALJ Div., Dkt. No. Corp. 02-384 (4/4/03).

⁵⁵CA FTB Legal Ruling No. 2003-3 (12/4/03).

⁵⁶Microsoft Corp. v. CA FTB, S.F. Cty. Super. Ct., No. 400444 (9/9/03).

⁵⁷In re Polaroid Corp., CA SBE No. 62415 (5/28/03).

⁵⁸The Limited, Inc. v. CA FTB, Alameda Cty. Super. Ct., No. 837723 (4/11/03).

⁵⁹Toys R Us, Inc. v. CA FTB, Sacramento Cty. Super. Ct., No. 01AS04316 (8/21/03).

⁶⁰DOR v. CNA Holdings, Inc., 818 A2d 953 (DE 2003).

⁶¹AmSouth Bank v. FL DOR, FL Cir. Ct., 2d, No. 2001-CA-2612 (3/7/03).

⁶²Follett Corporation v. IL DOR, IL App. Ct., No. 4-02-0938 (11/13/03).

⁶³IN DOR, Ltr. of Finding 02-0060 (11/1/03).

⁶⁴Boston Professional Hockey Assoc. v. Commr of Rev., MA App. Tax Bd., Nos. F250820-23 and F250978-81 (6/30/03).

⁶⁵Lutheran Brotherhood Research Corp. v. Commr of Rev., MN Sup. Ct., No. CX-02-1097 (2/6/03).

⁶⁶In the Matter of Burlington Northern Santa Fe Corp., NM DOR, No. 03-04, (2/17/03).

⁶⁷ORIX Credit Alliance v. Tracy, OH Bd. of Tax App., No. 1996-P-500 (4/4/03).

⁶⁸Mary Kay, Inc. v. OR DOR, OR Tax Court 4552 (5/15/03).

⁶⁹Prop. OAR 150-314.665(6)(c).

⁷⁰Philadelphia Eagles Football Club, Inc. v. City of Philadelphia, 758 A2d 236 (PA Sup. Ct. 2003).

⁷¹Pennsylvania v. Gilmour Manufacturing Co., 822 A2d 676 (PA Sup. Ct. 2003).

⁷²SC DOR, Priv. Ltr. Rul. No. 03-1 (3/10/03).

⁷³Westcott Communications, Inc. v. TX Comptr, TX Ct. App., No. 03-02-00351-CV (3/20/03).

⁷⁴TX Policy Ltr. Rul. 200305904L (5/16/03).

⁷⁵VA Pub. Doc. No. P.D. 03-78 (11/3/03).

⁷⁶VA Pub. Doc. No. P.D. 03-24 (3/24/03).

⁷⁷Pacific Telesis Corp. v. CA FTB, S.F. Cty. Super. Ct., No. 319008 (7/1/03).

⁷⁸HB 6806, Laws 2003, June 30th Special Session, effective for tax years beginning after 2002.

⁷⁹Carpenter Technology Corp. v. Bower, IL Cir. Ct., Cook Cty., No. 02 L 50787 (1/23/03).

⁸⁰Armstrong World Industries Inc. v. Bower, IL Cir. Ct., Cook Cty., No. 00 L 50705 (2/11/03).

⁸¹The Dow Chemical Co. v. IL DOR, IL Cir. Ct., Cook Cty., No. 01 L 50340 (5/14/03).

⁸²Consol, Inc. v. IL DOR, IL Cir. Ct., Cook Cty., No. 01 L 51196 (4/7/03).

⁸³Zebra Technologies Corp. v. IL DOR, IL App. Ct., 1st, Nos. 1-01-2861 and 1-02-0386 (10/27/03).

⁸⁴Hutchinson Technology, Inc. v. Commr of Rev., MN Tax Ct., No. 7398-R (1/2/03).

⁸⁵Amoco Corp. v. Commr of Rev., MN Sup. Ct., Nos. C1-02-680 and C3-02-681 (4/3/03).

⁸⁶Skelly Oil Co. v. Commr of Rev., 269 Minn. 351 (1964).

⁸⁷Container Corp. of America v. FTB, 463 US 159 (1983).

⁸⁸Matter of the Sherwin-Williams Co., NY Tax App. Trib., DTA No. 816712 (6/5/03).

⁸⁹VA Pub. Doc. Nos. 50 PD 03-56 and 03-57 (8/8/03).

⁹⁰VA Pub. Doc. No. PD 03-60 (8/8/03).

⁹¹Rev. Proc. 2003-33, IRB 2003-13, 642.

⁹²CA FTB Notice #2003-9 (10/24/03).

⁹³CA FTB Legal Ruling 2003-2 (5/6/03).

⁹⁴See FL Admin. Wkly. (10/24/03).

⁹⁵LA DOR v. X Communications, Inc., LA Ct. App., No. 03-CA-441 (11/12/03).

⁹⁶Bell Atlantic NYNEX Mobile, Inc. v. Commr of Rev., CT Super. Ct., New Britain, Dkt. No. CV-511279S (7/17/03).

⁹⁷IN DOR, Ltr. of Finding 00-0441 (7/1/03); see IN DOR, Ltr. of Finding No. 97-0284 (6/1/03).

⁹⁸MA Ltr. Ruling 03-04 (5/23/03).

⁹⁹FL DOR, TAA 03C1-003 (9/3/03).

¹⁰⁰IN DOR, Ltr. of Finding No. 02-0304 (5/1/03).

¹⁰¹Appeal of Canon U.S.A., Inc., CA SBE, No. 55446 (1/8/03).

¹⁰²Tenneco Inc. v. Commr of Rev., 57 Mass. App. 42 (2003).

¹⁰³Jefferson Smurfit Corp. (U.S.) v. MI DOR, 248 Mich. App. 271 (2003), cert. den., MI Sup. Ct. (2/11/02), U.S. cert. den.

¹⁰⁴In the Matter of Edward A. Zelinsky v. NY Tax App. Tribunal, 1 NY3d 85 (2003).

¹⁰⁵OR Measure 30.

¹⁰⁶American Corrections Transport, Inc. v. TN Commr of Rev., TN Ct. App., No. M2002-01509-COA-R3-CV (11/25/03).