Home Menu ↓
Clicking on our sponsor links helps insure continued free access to this website.
Please support our efforts by visiting our sponsors:

 

Hunt-Wesson, Inc. v. Franchise Tax Board of California

Docket No.: 98-2043
Argued: January 12, 2000
Decided: February 22, 2000

Topics:

Due Process, Economic Activity, State Tax, Commerce Clause, Due Process

Petitioner: Hunt-Wesson, Inc.
Respondent: Franchise Tax Board of California

Court Below: THE COURT OF APPEAL OF CALIFORNIA, FIRST APPELLATE DISTRICT
Supreme Court Docket


528 U.S. 458 (2000)
Question:

Does California's exception to its interest expense deduction, which it measures by the amount of nonunitary dividend and interest income that a nondomiciliary corporation has received, violate the Due Process and Commerce Clauses?

Hunt-Wesson, Inc. v. Franchise Tax Board of California
ORAL ARGUMENT

January 12, 2000

Decision: Decision: 9 votes for Hunt-Wesson, Inc., 0 vote(s) against
Database Connection failed: SQLSTATE[HY000] [1045] Access denied for user 'restauz8_sophi'@'localhost' (using password: YES)