8 Pennsylvania opinions name it 2 courts 1999–2023 3 in the last five years
The cases below were cited by Pennsylvania 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 |
|---|---|---|
Oklahoma Tax Commission v. Jefferson Lines, Inc.red2 sentences2004While the Supreme Court has characterized the principle of fair apportionment as “the lineal descendent of Western Live Stock’s prohibition of multiple taxation,” Oklahoma Tax Comm’n, 514 U.S. at 184 , 115 S.Ct. 1331 (referring to Western Live Stock v. Bureau of Revenue, 303 U.S. 250 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938)), the external consistency requirement ultimately mandates that a tax not “reach[ ] beyond that portion of value that is fairly attributable to economic activity within the taxing State,” irrespective of whether there is a genuine risk of multiple taxation. 2004While the Supreme Court has characterized the principle of fair apportionment as “the lineal descendent of Western Live Stock’s prohibition of multiple taxation,” Oklahoma Tax Comm’n, 514 U.S. at 184 , 115 S.Ct. 1331 (referring to Western Live Stock v. Bureau of Revenue, 303 U.S. 250 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938)), the external consistency requirement ultimately mandates that a tax not “reach[ ] beyond that portion of value that is fairly attributable to economic activity within the taxing State,” irrespective of whether there is a genuine risk of multiple taxation. | 2 | 3 |
Container Corp. of America v. Franchise Tax Boardgreen2 sentences2002See, e.g., Goldberg, 488 U.S. at 264 , 109 S.Ct. at 590 (“It should not be overlooked ... that the external consistency test is essentially a practical inquiry.”); Container Corp., 463 U.S. at 170 , 103 S.Ct. at 2942 (couching the relevant inquiry in terms of taxable value which ‘is in fact out of all appropriate proportion to the business transacted ... in that state,’ or has ‘led to a grossly distorted result’ (citations omitted)); International Harvester, 329 U.S. at 422-23 , 67 S.Ct. at 447 (“Unless a palpably disproportionate result comes from an apportionment, a result which makes it pat 2002See, e.g., Goldberg, 488 U.S. at 264 , 109 S.Ct. at 590 (“It should not be overlooked ... that the external consistency test is essentially a practical inquiry.”); Container Corp., 463 U.S. at 170 , 103 S.Ct. at 2942 (couching the relevant inquiry in terms of taxable value which ‘is in fact out of all appropriate proportion to the business transacted ... in that state,’ or has ‘led to a grossly distorted result’ (citations omitted)); International Harvester, 329 U.S. at 422-23 , 67 S.Ct. at 447 (“Unless a palpably disproportionate result comes from an apportionment, a result which makes it pat | 2 | 2 |
Goldberg v. Sweetgreen2 sentences2013The external consistency test asks whether a state taxed only that “portion of the revenues from the interstate activity which reasonably reflects the intrastate component of the activity being taxed.” Goldberg, 488 U.S. at 262 , 109 S.Ct. 582 . 2013The external consistency test asks whether a state taxed only that “portion of the revenues from the interstate activity which reasonably reflects the intrastate component of the activity being taxed.” Goldberg, 488 U.S. at 262 , 109 S.Ct. 582 . | 1 | 3 |
City of Winchester v. American Woodmark Corp.green2 sentences2003Accord City of Winchester v. American Woodmark Corp., 252 Va. 98 , 471 S.E.2d 495 (1996) (City's levy on 100% of company's gross receipts, based solely on presence of company headquarters in City, when manufacturing, distribution, sales and service facilities were located elsewhere, was "out of all appropriate proportion to" and had no "rational relationship" to the business transacted in City, and thus, failed the external consistency test). 2003Accord City of Winchester v. American Woodmark Corp., 252 Va. 98 , 471 S.E.2d 495 (1996) (City's levy on 100% of company's gross receipts, based solely on presence of company headquarters in City, when manufacturing, distribution, sales and service facilities were located elsewhere, was "out of all appropriate proportion to" and had no "rational relationship" to the business transacted in City, and thus, failed the external consistency test). | 1 | 1 |
International Harvester Co. v. Evattgreen2 sentences2002See, e.g., Goldberg, 488 U.S. at 264 , 109 S.Ct. at 590 (“It should not be overlooked ... that the external consistency test is essentially a practical inquiry.”); Container Corp., 463 U.S. at 170 , 103 S.Ct. at 2942 (couching the relevant inquiry in terms of taxable value which ‘is in fact out of all appropriate proportion to the business transacted ... in that state,’ or has ‘led to a grossly distorted result’ (citations omitted)); International Harvester, 329 U.S. at 422-23 , 67 S.Ct. at 447 (“Unless a palpably disproportionate result comes from an apportionment, a result which makes it pat 2002See, e.g., Goldberg, 488 U.S. at 264 , 109 S.Ct. at 590 (“It should not be overlooked ... that the external consistency test is essentially a practical inquiry.”); Container Corp., 463 U.S. at 170 , 103 S.Ct. at 2942 (couching the relevant inquiry in terms of taxable value which ‘is in fact out of all appropriate proportion to the business transacted ... in that state,’ or has ‘led to a grossly distorted result’ (citations omitted)); International Harvester, 329 U.S. at 422-23 , 67 S.Ct. at 447 (“Unless a palpably disproportionate result comes from an apportionment, a result which makes it pat | 1 | 1 |
Moorman Manufacturing Co. v. Bairgreen2 sentences2002See generally Moorman, 437 U.S. at 273 , 98 S.Ct. at 2344 (“despite ... imprecision, the Court has refused to impose strict constitutional restraints on a State’s selection of a particular formula”). 2002See generally Moorman, 437 U.S. at 273 , 98 S.Ct. at 2344 (“despite ... imprecision, the Court has refused to impose strict constitutional restraints on a State’s selection of a particular formula”). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Pennsylvania. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Comptroller of Treasury of Md. v. Wynne
green
2 sentences2023Moreover, PDOR notes that the Wynne Court “endorse[d] the ability of a resident state to tax all of its resident’s income, so long as it does not run afoul of the internal consistency test.” PDOR’s Brief at 14 (emphasis omitted) (citing Wynne, 575 U.S. at 566-68 ). 2023Moreover, PDOR notes that the Wynne Court “endorse[d] the ability of a resident state to tax all of its resident’s income, so long as it does not run afoul of the internal consistency test.” PDOR’s Brief at 14 (emphasis omitted) (citing Wynne, 575 U.S. at 566-68 ). | 3 | 2023–2023 |
Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell
green
2 sentences2003By imposing the BPT on 100% of the media receipts when only 50% of the receipts were generated from games played in and broadcast from Philadelphia, the City actually doubled the Football Club's tax assessment on the media receipts. [39] In this regard, the City's BPT assessment was plainly "out of all proportion" to the Football Club's business activities in Philadelphia that generated the payment of media receipts. [40] Hans Rees' Sons, 283 U.S. at 135 , 51 S.Ct. 385 . 2003By imposing the BPT on 100% of the media receipts when only 50% of the receipts were generated from games played in and broadcast from Philadelphia, the City actually doubled the Football Club's tax assessment on the media receipts. [39] In this regard, the City's BPT assessment was plainly "out of all proportion" to the Football Club's business activities in Philadelphia that generated the payment of media receipts. [40] Hans Rees' Sons, 283 U.S. at 135 , 51 S.Ct. 385 . | 2 | 1999–2003 |
Hunt-Wesson, Inc. v. Franchise Tax Board of California
green
2 sentences2013External consistency examines the economic justification for the taxing authority’s claim upon the value being taxed to determine whether the jurisdiction is taxing economic activity that occurs in other jurisdictions and “there must be a ‘rational relationship between the income attributed to the [sjtate and the intrastate values’ of the business being taxed.” Philadelphia Eagles, 573 Pa. at 226 , 823 A.2d at 131 (quoting Hunt-Wesson, Inc. v. Franchise Tax Board of California, 528 U.S. 458, 464 , 120 S.Ct. 1022 , 145 L.Ed.2d 974 (2000)) (alteration in original). 2013External consistency examines the economic justification for the taxing authority’s claim upon the value being taxed to determine whether the jurisdiction is taxing economic activity that occurs in other jurisdictions and “there must be a ‘rational relationship between the income attributed to the [sjtate and the intrastate values’ of the business being taxed.” Philadelphia Eagles, 573 Pa. at 226 , 823 A.2d at 131 (quoting Hunt-Wesson, Inc. v. Franchise Tax Board of California, 528 U.S. 458, 464 , 120 S.Ct. 1022 , 145 L.Ed.2d 974 (2000)) (alteration in original). | 1 | 2013–2013 |
Philadelphia Eagles Football Club, Inc. v. City of Philadelphia
green
2 sentences2013External consistency examines the economic justification for the taxing authority’s claim upon the value being taxed to determine whether the jurisdiction is taxing economic activity that occurs in other jurisdictions and “there must be a ‘rational relationship between the income attributed to the [sjtate and the intrastate values’ of the business being taxed.” Philadelphia Eagles, 573 Pa. at 226 , 823 A.2d at 131 (quoting Hunt-Wesson, Inc. v. Franchise Tax Board of California, 528 U.S. 458, 464 , 120 S.Ct. 1022 , 145 L.Ed.2d 974 (2000)) (alteration in original). 2013External consistency examines the economic justification for the taxing authority’s claim upon the value being taxed to determine whether the jurisdiction is taxing economic activity that occurs in other jurisdictions and “there must be a ‘rational relationship between the income attributed to the [sjtate and the intrastate values’ of the business being taxed.” Philadelphia Eagles, 573 Pa. at 226 , 823 A.2d at 131 (quoting Hunt-Wesson, Inc. v. Franchise Tax Board of California, 528 U.S. 458, 464 , 120 S.Ct. 1022 , 145 L.Ed.2d 974 (2000)) (alteration in original). | 1 | 2013–2013 |
Western Live Stock v. Bureau of Revenue
green
2 sentences2004While the Supreme Court has characterized the principle of fair apportionment as “the lineal descendent of Western Live Stock’s prohibition of multiple taxation,” Oklahoma Tax Comm’n, 514 U.S. at 184 , 115 S.Ct. 1331 (referring to Western Live Stock v. Bureau of Revenue, 303 U.S. 250 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938)), the external consistency requirement ultimately mandates that a tax not “reach[ ] beyond that portion of value that is fairly attributable to economic activity within the taxing State,” irrespective of whether there is a genuine risk of multiple taxation. 2004While the Supreme Court has characterized the principle of fair apportionment as “the lineal descendent of Western Live Stock’s prohibition of multiple taxation,” Oklahoma Tax Comm’n, 514 U.S. at 184 , 115 S.Ct. 1331 (referring to Western Live Stock v. Bureau of Revenue, 303 U.S. 250 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938)), the external consistency requirement ultimately mandates that a tax not “reach[ ] beyond that portion of value that is fairly attributable to economic activity within the taxing State,” irrespective of whether there is a genuine risk of multiple taxation. | 1 | 2004–2004 |
General Motors Corp. v. District of Columbia
green
2 sentences2002See generally Oklahoma Tax Comm'n v. Jefferson Lines, Inc., 514 U.S. 175, 185 , 115 S.Ct. 1331, 1338 , 131 L.Ed.2d 261 (1995)(This [internal consistency] test asks nothing about the degree of economic reality reflected by the tax, but simply looks to the structure of the tax at issue to see whether its identical application by every State in the Union would place interstate commerce at a disadvantage as compared with commerce intrastate.). [18] See, e.g., Container Corp., 463 U.S. at 169 , 103 S.Ct. at 2942 (indicating that the factor or factors used in the apportionment formula must actually 2002See generally Oklahoma Tax Comm'n v. Jefferson Lines, Inc., 514 U.S. 175, 185 , 115 S.Ct. 1331, 1338 , 131 L.Ed.2d 261 (1995)(This [internal consistency] test asks nothing about the degree of economic reality reflected by the tax, but simply looks to the structure of the tax at issue to see whether its identical application by every State in the Union would place interstate commerce at a disadvantage as compared with commerce intrastate.). [18] See, e.g., Container Corp., 463 U.S. at 169 , 103 S.Ct. at 2942 (indicating that the factor or factors used in the apportionment formula must actually | 1 | 2002–2002 |
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.