MeadWestvaco Corp. v. Illinois Dep’t of Revenue
MeadWestvaco Corp. v. Illinois Dep’t of Revenue, 06-1413
In a case raising the issue of whether Illinois constitutionally taxed an apportioned share of the capital gain realized by Mead, an out-of-state corporation, on the sale of one of its business divisions, Lexis/Nexis, a judgment in the state’s favor is vacated and remanded where: 1) the state courts erred in considering whether Lexis/Nexis served an “operational purpose” in Mead’s business after determining that Lexis and Mead were not unitary; and 2) an alternative ground for affirmance was neither raised nor addressed in the state courts, and thus, would not be considered.
- Decided 04/15/2008
- Published 04/15/2008
- United States Supreme Court