¹See DC Office of Tax and Rev., General Guidance Chart for Nexus, at www.cfo.dc.gov/etsc/information/tax_law.shtm.

²FL DOR, TAA 021C1-005 (8/29/02).

³Alcoa Building Products, Inc. v. Commr of Rev., MA App. Tax Bd., Nos. F257765, F257766 and F257767 (9/25/02).

⁴Matter of Wascana Energy Marketing (U.S.) Inc., NYS Dept of Taxn and Fin., No. 817866 (7/18/02, amended 8/18/02).

⁵NYS Dept of Taxn and Fin., TSB-A-02(7)C (6/3/02).

⁶NC DOR, Directive PD-02-1 (11/6/02).

⁷Schering-Plough Healthcare Products Sales Corp. v. Commth of Pa., PA Commth Ct., No. 1015 F.R.1998 (8/28/02).

⁸TN DOR, Rev. Rul. 02-06 (3/18/02).

 ⁹American Online, Inc. v. Johnson, TN Ct. of Apps., No. M2001-00927-COA-R3-CV (7/30/02).

¹⁰For details on the states conformity to the Federal bonus depreciation provisions, see the Federation of Tax Administrators web page, at www.taxadmin.org.

¹¹Farmer Bros. v. FTB, CA Super. Ct., No. BC237663 (11/21/01 and 5/13/02).

¹²MA DOR, Directive 02-12 (9/17/02).

¹³City of Columbus v. New Plan Realty Trust, OH Sup. Ct., No. 00-1838 (2/6/02).

¹⁴New Plan Realty Trust, Inc. v. Tax Commr of City of Cincinnati, OH Ct. App., 1st Dist., No. C-000748 (10/18/02).

¹⁵Manufacturing Hanover Leasing Intl Corp. v. Dir. of Rev., DE Tax App. Bd., No. 1291 (11/1/02).

¹⁶Macys East, Inc. v. Commr of Rev., MA App. Tax Bd., No. F251009 (11/5/02).

¹⁷NYNEX Corp. v. Commr of Rev., MA App. Tax Bd., No. F233865 (12/19/02).

¹⁸A.H. Robins Co., Inc. v. Dir., Div. of Taxn, NJ Tax Ct., No. 005682-95 (2/21/02).

¹⁹Richards Auto City, 140 NJ 523 (1995).

²⁰A.H. Robins Company, Inc. v. Tracy, OH Bd. of Tax Appeals, No. 97-T-1215 (6/14/02).

²¹IN Dept of State Rev., Letter of Finding No. 93-0962 (7/1/02).

²²Overnite Transportation Co. v. Commr of Rev., 54 Mass. App. Ct. 180 (2002).

²³Columbia Assocs. L.P. v. Mich. Treas. Dept, 649 NW2d 760 (MI Ct. App. 2002).

²⁴NC DOR, Directive No. CD-02-3 (5/31/02).

²⁵Allied Signal, Inc. v. New Jersey, 112 S.Ct. 2251 (1992).

²⁶AZ DOR, CTR 02-4 (8/12/02).

²⁷Appeal of Atlantic Richfield Company, CA St. Bd. of Equalization (unpublished decision).

²⁸Blessing/White, Inc. v. The State of Ill. DOR, IL Ct. App., No. 1-01-0733 (3/29/02).

²⁹American States Ins. Co. v. The State of Ill. DOR, IL Cir. Ct. Cook Cty. (12/11/02).

³⁰IN DOR, Letter of Finding 98-0523 (11/01/02).

³¹NC DOR, Corp. Dir. CD-02-3 (5/31/02).

³²Canteen Corp. v. Commth of Pa., 792 A2d 14 (PA Commth Ct. 2002); see also Osram Sylvania Inc. v. Commth of Pa., PA Commth Ct., No. 310 F.R.1998 (6/19/02).

³³IN DOR, Letter of Finding No. 01-0063 (10/1/02).

³⁴Kevin Assoc. LLC v. Crawford, 2001 CA 2652 (La. Ct. of App., 1st Cir. 11/9/02).

³⁵Syms Corp. v. Mass. Commr of Rev., 436 Mass. 505 (2002).

³⁶Sherwin-Williams Co. v. Mass. Commr of Rev., MA Sup. Judl Ct., No. SJC-08516 (10/31/02); see King and Rhines, Tax Clinic, Sherwin-Williams Can Deduct Intercompany Royalties and Interest, 34 The Tax Adviser 83 (February 2003).

³⁷ACME Royalty Co. v. Mo. Dir. of Rev., and Gore Ent. Holdings, Inc., MO Sup. Ct., Nos. SC84225 and SC84226 (11/26/02).

³⁸A&F Trademark Inc., NC Tax Rev. Bd., No. 381 (5/07/02).