Current Corporate Income Tax Developments) Part I — footnote

¹ Union Tank Car Co. v. AL DOR, AL Cir. Ct., Civil Action No. 05-370-TMH (4/16/06).

³ IN DOR, Ltr. of Finding No. 02-0321 (3/1/06).

⁴ IN DOR, Ltr. of Finding No. 03-0486 (9/1/06).

⁵ IN DOR, Ltr. of Finding  No. 05-0527 (11/1/06). As noted by the DOR in this ruling, “an administrative hearing is not the proper venue to raise a constitutional challenge of the financial institutions tax”; such challenges would be more appropriately resolved in the courts.

⁶ IA DOR Policy Ltr. No. 06240045 (5/30/06).

⁷ Asworth Corp. v. KY Revenue Cabinet, KY Bd. of Tax App., Order No. K-19449 (1/27/06). This ruling is made with respect to statute provisions subsequently amended in 2005 that are effective for periods beginning after 2004.

⁸ SAHI USA, Inc. v. MA Comm’r of Rev., MA ATB, Dkt. No. C262668 (10/27/06).

⁹ Lanco, Inc. v. Director, Div’n of Tax’n, NJ Sup. Ct., A-89-05 (10/12/06).

¹⁰ Quill Corp. v. ND Tax Comm’r, 504 US 298 (1992).

¹¹ Kmart Corp. (f/k/a Kmart Properties, Inc.) v. NM Tax’n and Rev. Dep’t, NM Sup. Ct. Op. No. 2006-NMSC-006 Dkt. No. 27,269 (12/29/05).

¹² The new version merely elaborates on the court of appeals’ constitutional analyses of why income from licensing trademarks by an out-of-state entity to an in-state affiliate was subject to both state corporate income and gross receipts taxes. The state supreme court let stand without hearing the court of appeals’ decision with respect to the state corporate income tax, but overturned the decision that the arrangement was subject to the gross receipts tax.

¹³ In the Matter of the Protest of Wal-Mart Stores, Inc., NM Tax’n and Rev. Dep’t, No. 06-07 (5/1/06).

¹⁴ PA DOR, Legal Ltr. Ruling No. CRP-06-003 (10/30/06).

¹⁵ PA DOR, Legal Ltr. Ruling No. CRP-06-004 (10/10/06).

¹⁶ TX Comptroller’s Decision No. 46,540 (5/10/06).

¹⁷ UT State Tax Comm’n, Private Ltr. Ruling No. 06-007  (9/1/06).

¹⁸ VA Pub. Doc. No. 06-38 (4/6/06).

¹⁹ VA Pub. Doc. No. 06-111 (10/10/06).

²⁰ VA Pub. Doc. No. 06-114 (10/11/06).

²¹ Tax Comm’r of the State of WV v. MBNA America Bank, N.A.,WV, No. 33049 (11/21/06).

²² CA FTB Legal Ruling No. 2006-03 (5/5/06).

²³ ID State Tax Comm’n Ruling No. 18340 (6/7/05).

²⁴ IN DOR, Supplemental Ltr. of Finding  No. 98-0523 (4/1/06).

²⁵ The May Department Stores Co. v. IN Dep’t of State Rev., IN Tax Ct., Cause No. 49T10-9906-TA-144 (5/7/01).

²⁶ ABB C-E Nuclear Power, Inc. v. DOR, MO Ct. App., Case No. WD65820 (6/30/06).

²⁷ In the Matter of the Petition of AIL Systems, Inc., NY Tax App. Tribunal, DTA No. 819303 (5/4/06).

²⁸ PA DOR Statement of Policy §170.3 (3/24/06).

²⁹ Canteen Corp. v. Comm’th, 818 A2d 594 (PA Comm’th Ct. 2003).

³⁰ National Holdings, Inc. v. IL DOR Director, IL Seventh Judicial Circuit, Sangamon Cty., Docket No. 98-CH-443 (1/11/06).

³¹Blessing/White, Inc. v. IL DOR Director, 329 Ill.App.3d 714 (2002).

³² Shakkour v. IL DOR Director, IL App. Ct., No. 1-04-1646 (9/1/06).

³³ Science Applications Int’l Corp. v. Comptroller, MD Tax Ct., No. 04-IN-OO-0632 (5/11/06).

³⁴ Siegel-Robert, Inc. v. Comm’r, TN Chancery Ct., No. 00-3763-III (8/17/06).

³⁵ Allied-Signal, Inc., 504 US 768 (1992).

³⁶ AZ DOR, Director’s Decision No. 200600035-C (9/15/06).

³⁷ In the Matter of the Appeal of River Garden Retirement Home, CA SBE Summary Decision, Case No. 297405 (9/12/06).

³⁸ Farmer Bros. Co. v. CA FTB, 108 Cal.App.4th 976 (5/21/03).

³⁹ Fujitsu IT Holdings, Inc.( f/k/a Amdahl Corp.) v. CA FTB, 120 Cal.App.4th 459 (7/7/04).

⁴⁰ In the Matter of the Appeal of Apple Computer, Inc., CA SBE Hearing Summary, Case No. 152016 (6/27/06).

⁴¹ AT&T Corp. v. State Tax Comm’n, MS Chancery Ct., Hinds County, No. G-2000-31 S/2 (5/26/06).

⁴² General Electric Co., Inc. v. Comm’r, NH, No. 2005-668 (12/5/06)

⁴³ L DOR v. Envirodyne Industries, Inc., ND IL, Eastern Div., Civil Action No. 06 C 4272 (10/31/06).

⁴⁴ LA DOR, Rev. Rul. No. 06-008 (5/31/06).

⁴⁵ LA DOR, Rev. Rul. No. 06-011 (8/7/06).

⁴⁶ AZ DOR, Corporate Tax Rul. CTR No. 06-1 (4/20/06).

⁴⁷ Davis v. DOR, Ky. Ct. App., No. 2004-CA-001940-MR (1/6/06).

⁴⁸ KY DOR v. Davis, U.S. Sup. Ct., Case No. 2006-SC-000105, pet. for cert. filed 11/9/06.

⁴⁹ 103 KAR 16:310.

⁵⁰ LA DOR, Rev. Rul. No. 06-003 (5/10/06).

⁵¹ News Release, NJ Div. of Tax’n (6/1/06).