MeadWestvaco Corp. v. Illinois Dep’t of Revenue

E-Law Admin/ April 15, 2008/ Zivilrecht/ 0Kommentare

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.

Appellate Information

  • Decided 04/15/2008
  • Published 04/15/2008



  • United States Supreme Court


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