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7 Michigan opinions name it 2 courts 1977–2023 1 in the last five years
The cases below were cited by Michigan 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 |
|---|---|---|
Fluor Enterprises, Inc v. Department of Treasurygreen2 sentences2007Second, the apportionment must be externally consistent, which [means] the choice of factors used in apportionment reasonably reflects the in-state component of the activity being apportioned. [Fluor Enterprises, supra at 728 (internal quotation marks, brackets and citations omitted; emphasis added).] This Court explained “internal consistency” as follows: “Internal consistency is preserved when the imposition of a tax identical to the one in question by every other State would add no burden to interstate commerce that intrastate commerce would not also bear. 2007Next, the SBT must be externally consistent, meaning that “the choice of factors used in apportionment reason *644 ably reflects the in-state component of the activity being apportioned.” Fluor Enterprises, supra at 728 (internal quotations omitted). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
D'AGOSTINI v. City of Rosevillegreen2 sentences1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. 1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. | 1 | 1 |
| Case | Cited | Years |
|---|---|---|
Goldberg v. Sweet
green
2 sentences2005Second, the apportionment must be externally consistent, which “the choice of factors used in apportionment ‘reasonably reflects the in-state component of the activity being [apportioned].’ ” Caterpillar, 440 Mich at 419 , quoting Goldberg, 488 US at 262 . 1992External consistency requires that the choice of factors used in apportionment "reasonably reflects the in-state component of the activity being [apportioned].” Goldberg, supra at 262 . | 2 | 1992–2005 |
Manistee Bank & Trust Co. v. McGowan
green
2 sentences1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. 1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. | 2 | 1977–1980 |
Trinova Corp. v. Department of Treasury
green
1 sentence2023External consistency “requires that the choice of factors used in the formula ‘must actually reflect a reasonable sense of how the business activity is generated.’ ” Id. (citation and brackets omitted). | 1 | 2023–2023 |
Mobil Oil Corp. v. Commissioner of Taxes of Vt.
green
2 sentences2023When a taxpayer attacks “the tax base rather than the formula,” it “substantially narrows the issues before [the court].” Mobil Oil Corp, 445 US at 434 . 2023THE MBTA TEST IS EXTERNALLY CONSISTENT In order for the MBTA apportionment formula to be externally consistent, “the choice of factors used in the formula must actually reflect a reasonable sense of how the business activity is generated.” Id. (cleaned up). | 1 | 2023–2023 |
Caterpillar, Inc v. Department of Treasury
green
1 sentence2005Second, the apportionment must be externally consistent, which “the choice of factors used in apportionment ‘reasonably reflects the in-state component of the activity being [apportioned].’ ” Caterpillar, 440 Mich at 419 , quoting Goldberg, 488 US at 262 . | 1 | 2005–2005 |
Moorman Manufacturing Co. v. Bair
green
2 sentences1989The constitution does not require an exact apportionment, and an apportionment formula will not be judged to be unfair if "it may result in taxation of some [business activity] that did not have its source in the taxing State . . . .” Moorman Mfg Co v Bair, 437 US 267, 272 ; 98 S Ct 2340 ; 57 L Ed 2d 197 (1978). 1989The constitution does not require an exact apportionment, and an apportionment formula will not be judged to be unfair if "it may result in taxation of some [business activity] that did not have its source in the taxing State . . . .” Moorman Mfg Co v Bair, 437 US 267, 272 ; 98 S Ct 2340 ; 57 L Ed 2d 197 (1978). | 1 | 1989–1989 |
Phillips v. Lawler
green
2 sentences1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. 1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. | 1 | 1977–1977 |
Brideau v. Grissom
green
2 sentences1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. 1977But see D’Agostini v City of Roseville, 396 Mich 185 ; 240 NW2d 252 (1976). 3 Phillips v Lawler, 259 Mich 567 ; 244 NW 165 (1932), Brideau v Grissom, 369 Mich 661 ; 120 NW2d 829 (1963). 4 In Manistee Bank & Trust Co v McGowan, 394 Mich 655, 671 ; 232 NW2d 636 (1975), Justice Levin writing for the majority stated: "So, too, is the choice of test a matter of judgment. | 1 | 1977–1977 |
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.