¹Tyson Foods, Inc. v. Ill. Dep't of Rev. (DOR), Ill. App. Ct., No. 1-98-1476 (12/28/99).

²Ill DOR, IT 00-0002-GIL (1/3/00).

³Texas Comptroller of Public Accts., Hearing No. 36,590 (1/20/00).

⁴Va. Ruling of Comm'r, P.D. 99-278 (10/14/99).

⁵SYL, Inc. v. Comptroller of the Treasury, Cir. Ct. for Baltimore City, No. 24-C-99-002389 AA (3/17/00), aff'g Md. Tax Ct., No. C-96-0154-01 (4/26/99), and Crown Cork & Seal (Delaware), Inc. v. Comptroller of the Treasury, Cir. Ct. for Baltimore City, No. 24-C-99-002388 AA (3/17/00), aff'g Md. Tax Ct., No. C-97-0028-01 (4/26/99).

⁶In the Matter of the Protest of Kmart Properties, Inc., NM Tax'n and Rev. Dep't, No. 00-04 (2/1/00).

⁷NC Sec'y of Rev., Dec. No. 97-990 (9/19/00).

⁸Borden Chemicals and Plastics, L.P. v. Ken Zehnder, Dir. of DOR, Ill. App. Ct., 1st Dist., No. 1-98-4456 (2/14/00).

⁹Adirondack Truck Leasing Inc., Ill. DOR, Admin. Hearing Dec. No. IT 00-6 (8/25/00).

¹⁰MCI Int'l Telecomms. Corp. v. Comptroller of the Treasury, Cir. Ct. for Baltimore City, No. 24-C-99-002387 AA (3/17/00), aff'g Md. Tax Ct., No. C-96-0028-01 (4/26/00).

¹¹Shaklee Corp. v. Comm'r of Rev., Mass. ATB, Nos. F245496 and F245497 (2/7/00).

¹²Jafra Cosmetics, Inc. v. Comm'r of Rev., Mass. ATB, No. 178135 (11/22/99).

¹³1999 PA 115.

¹⁴RAB 1999-10 (1/21/00).

¹⁵RAB 1999-9 (1/21/00).

¹⁶RAB 2000-5 (8/17/00).

¹⁷RAB 1998-1 (2/24/98).

¹⁸Ellsworth Co., Inc., NYC Tax Apps. Trib'l, No. TAT(H) 92-158(GC) (7/21/00).

¹⁹Mazie Corp., NYC Tax Apps. Trib'l, No. TAT(H) 92-353(GC) (7/21/00).

²⁰UCOM, Inc. v. Roger W. Tracy, Comm'r of Ohio, Ohio Bd. of Tax Apps., No. 97-K-880 (5/26/00).

²¹J.C. Penney Nat'l Bank v. Ruth Johnson, Comm'r of Rev., State of Tenn., Tenn. Ct. of Apps., Appeal No. 00497-COA-R3-CV (12/17/99), rev'g Davidson Chancery Dkt. No. 96-276-I (10/16/98).

²²Carole K. Rylander v. Bandag Licensing Corp., Texas Third Ct. of Apps., No. 03-99-00427-CV (5/11/00).

²³NYS Dep't of Tax'n and Fin., George R. Funaro & Co., TSB-A-00(13)C (7/11/00).

²⁴Allied-Signal, Inc., 504 US 768 (1992).

²⁵Ex Parte Uniroyal Tire Co., Ala. Sup. Ct., No. 1981928 (8/4/00), rev'g and rem'g sub nom. Uniroyal Tire Co., Inc. v. State DOR, Ala. Ct. of Civil Apps., No. 2971007 (5/28/99).

²⁶Danov Corp. v. State of Ala., Dkt. No. 97-283 (12/22/00).

²⁷App. of Cons. Freightways, Inc., Cal. SBE, No. 98A-0499 (9/14/00).

²⁸Home Interiors and Gifts, Inc. v. DOR, Ill. App. Ct., 1st Dist., No. 1-99-1953 (9/29/00).

²⁹In the Matter of the Appeal of The Kroger Co., Kan. Sup. Ct., No. 83,927 (11/3/00).

³⁰Hoechst Celanese Corp. v. Comm'r of Rev., Mass. ATB, No. 194694 (6/30/00).

³¹Polaroid Corp. v. Muriel K. Offerman, 349 NC 290 (1998), cert. den.

³²Union Carbide Corp. v. Muriel K. Offerman, NC Ct. of Apps., No. COA97-956 (4/6/99).

³³Union Carbide Corp. v. Muriel K. Offerman, NC Sup. Ct., No. 453A98-2 (2/4/00).

³⁴Lenox, Inc. v. Muriel K. Offerman, NC Ct. of Apps., No. COA99-1267 (12/5/00).

³⁵Willamette Industries Inc. v. DOR, Ore. Sup. Ct., No. SC S46137 (11/17/00).

³⁶Pennzoil Co. v. DOR, Ore. Tax Ct., No. 4301 (3/17/00).

³⁷Sandoz Agro, Inc. v. DOR, Ore. Tax Magistrate Div., No. 990107D (2/1/00).

³⁸Ceridian Corp. v. Franchise Tax Board (FTB), Cal. Ct. of App., Dkt. No. A084298 (12/21/00).

³⁹See, e.g., Appeal of Sundstrand, Cal. SBE, No. 99A-0375.

⁴⁰Bernard Egan & Co. v. Florida DOR, Fla. Dist. Ct. of App., No. 4D99-0233 (8/16/00).

⁴¹In the Matter of the Appeal of Morton Thiokol, Inc., 864 P2d 1175 (1993).

⁴²Kraft Gen'l Foods, Inc. v. Iowa Dep't of Rev. and Fin., 505 US 71 (1992).

⁴³Emerson Electric Co. v. Tracy, Ohio Sup. Ct., No. 99-1879 (10/4/00).

⁴⁴School Street Associates LP v. District of Columbia, DC Ct. of Apps., Nos. 97-TX-1442 and 97-TX-2001 (1/4/01).

⁴⁵Cooper Industries, Inc., Md. Admin. Hearing Comm., No. 98-2920 RI (8/9/00).

⁴⁶Vulcan Materials Co. v. DOR, ALJ Div., No. 98-157 (8/3/00).

⁴⁷Hunt-Wesson Inc. v. FTB, 112 Sup. Ct. 1022 (2000), rev'g and rem'g Cal. Ct. of App., 1st App. Dist., Div. Three, No. A079969 (12/11/98).

⁴⁸Eastman Kodak Co. v. Comm'r of Rev. Svcs., Ct. Sup'r Ct., No. CV 98 0492598S (5/26/00).

⁴⁹Amoco Prod. Co. v. Dep't of Treasury, Mich. Tax Trib'l, No. 249475 (3/27/00).

⁵⁰Guardian Photo, Inc. v. Dep't of Treasury, Mich. Ct. of Apps., No. 218503 (11/14/00).

⁵¹Minn. Omnibus Tax Bill, Ch. 490, Laws 2000.

⁵²Schlumberger Ltd., NY Div. of Tax. Apps., ALJ Unit, DTA No. 816620 (4/13/00).

⁵³Va. Ruling of Comm'r, P.D. 00-166 (9/6/00).