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5 Washington opinions name it 1 courts 1988–2021 1 in the last five years
The cases below were cited by Washington courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomezgreen1 sentence2021According to the Association, like the invalidated alternative minimum tax in Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez, 834 F.3d 110, 126 (1st Cir. 2016), the 1.2 percent tax would disadvantage corporations doing business across state lines relative to those consolidated in one state principally because multistate corporations could not enjoy functional integration, centralization of management, and economies of scale in their interstate business model. | 1 | 1 |
Tyler Pipe Industries, Inc. v. Washington State Department of Revenuegreen1 sentence1988Tyler, 107 S. Ct. at 2824 (Scalia, J., dissenting). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Washington. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
B. F. Goodrich Co. v. State
green
2 sentences1996Goodrich Co. v. State, 38 Wash.2d 663, 668 , 231 P.2d 325 , cert. denied, 342 U.S. 876 , 72 S.Ct. 167 , 96 L.Ed. 659 (1951). [2] Furthermore, the application of the Supreme Court's suggestion creates a tax scheme which violates the internal consistency test. 1996Goodrich Co. v. State, 38 Wash.2d 663, 668 , 231 P.2d 325 , cert. denied, 342 U.S. 876 , 72 S.Ct. 167 , 96 L.Ed. 659 (1951). [2] Furthermore, the application of the Supreme Court's suggestion creates a tax scheme which violates the internal consistency test. | 2 | 1996–1996 |
Nabob Oil Co. v. United States
green
2 sentences1996F. Goodrich Co. v. State, 38 Wn.2d 663, 668 , 231 P.2d 325 , cert. denied, 342 U.S. 876 (1951). 77 Furthermore, the application of the Supreme Court’s suggestion creates a tax scheme that violates the internal consistency test. 1996Goodrich Co. v. State, 38 Wash.2d 663, 668 , 231 P.2d 325 , cert. denied, 342 U.S. 876 , 72 S.Ct. 167 , 96 L.Ed. 659 (1951). [2] Furthermore, the application of the Supreme Court's suggestion creates a tax scheme which violates the internal consistency test. | 2 | 1996–1996 |
Family Winemakers of California v. Jenkins
green
1 sentence2021Id. | 1 | 2021–2021 |
Hughes v. Oklahoma
green
2 sentences2021Hughes v. Oklahoma, 441 U.S. 322, 336 , 99 S. Ct. 1727 , 60 L. 2021Hughes v. Oklahoma, 441 U.S. 322, 336 , 99 S. Ct. 1727 , 60 L. | 1 | 2021–2021 |
Comptroller of Treasury of Md. v. Wynne
green
1 sentence2021E.g., Wynne, 575 U.S. at 561-62 . | 1 | 2021–2021 |
Mogis v. Lyman Richey Sand & Gravel Corp.
green
1 sentence1996Goodrich Co. v. State, 38 Wash.2d 663, 668 , 231 P.2d 325 , cert. denied, 342 U.S. 876 , 72 S.Ct. 167 , 96 L.Ed. 659 (1951). [2] Furthermore, the application of the Supreme Court's suggestion creates a tax scheme which violates the internal consistency test. | 1 | 1996–1996 |
Warren County v. Hester
green
1 sentence1996Goodrich Co. v. State, 38 Wash.2d 663, 668 , 231 P.2d 325 , cert. denied, 342 U.S. 876 , 72 S.Ct. 167 , 96 L.Ed. 659 (1951). [2] Furthermore, the application of the Supreme Court's suggestion creates a tax scheme which violates the internal consistency test. | 1 | 1996–1996 |
Tyler Pipe Industries, Inc. v. Department of Revenue
green
1 sentence1990The United States Supreme Court's decision in Tyler clearly affirmed this court's ruling with respect to the nexus issues presented in Tyler, 105 Wn.2d 318 , while overruling its decision in National Can. 3 The Supreme Court originally developed the internal consistency test in the apportionment context. | 1 | 1990–1990 |
Armco Inc. v. Hardesty
green
1 sentence1990Thus, the internal consistency test focuses on the text of the challenged statute and hypothesizes a situation where other States have passed an identical statute. . . . *244 Appellant Sprint argues that . . . under Armco [Inc. v. Hardesty, 467 U.S. 638 (1984)], a court evaluating the internal consistency of a challenged tax must also compare the tax to the similar, but not identical, taxes imposed by other States. | 1 | 1990–1990 |
Container Corp. of America v. Franchise Tax Board
green
2 sentences1990Container Corp. of Am. v. Franchise Tax Bd., 463 U.S. 159, 169 , 77 L. 1990Container Corp. of Am. v. Franchise Tax Bd., 463 U.S. 159, 169 , 77 L. | 1 | 1990–1990 |
Williams v. Vermont
green
1 sentence1988Ed. 2d 11 , 105 S. Ct. 2465 (1985), decided the term after Armco, the Court failed to apply the internal consistency rule. | 1 | 1988–1988 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.