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6 Montana opinions name it 1 courts 1987–2009 0 in the last five years
The cases below were cited by Montana 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 |
|---|---|---|
Montana Vending, Inc. v. Coca-Cola Bottling Co.green1 sentence2009Montana Vending , ¶ 21. | 1 | 1 |
State v. Swindlergreen2 sentences2009See, e.g., Polaroid, 507 S.E.2d at 289-93 ; The Kroger Company v. The Dept. of Revenue, 673 N.E.2d 710, 714 (Ill. 1996). 2009See, e.g., Texaco-Cities, 695 N.E.2d at 486 (Illinois); Hoechst, 22 P.3d at 336 (California); Polaroid, 507 S.E.2d at 290-93 (North Carolina); Pierce Associates, 462 A.2d at 1131 (District of Columbia); Willamette Industries v. Dept. of Rev., 15 P.3d 18, 21-22 (Or. 2000). *343 ¶36 Courts in several states that have adopted the UDITPA admittedly have found the definition of business income to contain solely a transactional test. | 1 | 1 |
District of Columbia v. Pierce Associates, Inc.green2 sentences2009Hoechst, 22 P.3d at 334 n. 6, 342; District of Columbia v. Pierce Associates, 462 A.2d 1129, 1132 (D.C. 1983). ¶25 STAB also has applied the equivalent of the “functional test” consistently in determining whether the sale of out-of-state real or personal property used in the business should be taxable to a unitary corporation. 2009See, e.g., Texaco-Cities, 695 N.E.2d at 486 (Illinois); Hoechst, 22 P.3d at 336 (California); Polaroid, 507 S.E.2d at 290-93 (North Carolina); Pierce Associates, 462 A.2d at 1131 (District of Columbia); Willamette Industries v. Dept. of Rev., 15 P.3d 18, 21-22 (Or. 2000). *343 ¶36 Courts in several states that have adopted the UDITPA admittedly have found the definition of business income to contain solely a transactional test. | 1 | 1 |
The Kroger Co. v. the Dept. of Revenuegreen1 sentence2009See, e.g., Polaroid, 507 S.E.2d at 289-93 ; The Kroger Company v. The Dept. of Revenue, 673 N.E.2d 710, 714 (Ill. 1996). | 1 | 1 |
Willamette Industries, Inc. v. Department of Revenuegreen1 sentence2009See, e.g., Texaco-Cities, 695 N.E.2d at 486 (Illinois); Hoechst, 22 P.3d at 336 (California); Polaroid, 507 S.E.2d at 290-93 (North Carolina); Pierce Associates, 462 A.2d at 1131 (District of Columbia); Willamette Industries v. Dept. of Rev., 15 P.3d 18, 21-22 (Or. 2000). *343 ¶36 Courts in several states that have adopted the UDITPA admittedly have found the definition of business income to contain solely a transactional test. | 1 | 1 |
Hoechst Celanese Corp. v. Franchise Tax Boardgreen2 sentences2009The Hoechst court concluded that income constitutes “business income” under the functional test “if the taxpayer’s acquisition, control, and use of the property contribute materially to the taxpayer’s production of business income.” Hoechst, 22 P.3d at 339 . ¶31 The UDITPA’s official comments further suggest its drafters’ intent to carry forward the independent functional test into the UDITPA. 2009Thus, at present “[virtually all states adopting the UDITPA now construe the second clause of the business income definition as a separate functional test.” Hoechst, 22 P.3d at 336 . | 1 | 1 |
Texaco-Cities Service Pipeline Co. v. McGawgreen2 sentences2009See Hoechst, 22 P.3d at 335 ; Texaco-Cities Service Pipeline v. McGaw, 695 N.E.2d 481, 486 (111. 1998). 2009See, e.g., Texaco-Cities, 695 N.E.2d at 486 (Illinois); Hoechst, 22 P.3d at 336 (California); Polaroid, 507 S.E.2d at 290-93 (North Carolina); Pierce Associates, 462 A.2d at 1131 (District of Columbia); Willamette Industries v. Dept. of Rev., 15 P.3d 18, 21-22 (Or. 2000). *343 ¶36 Courts in several states that have adopted the UDITPA admittedly have found the definition of business income to contain solely a transactional test. | 1 | 1 |
Imbler v. Pachtmangreen2 sentences2007Imbler v. Pachtman, 424 U.S. 409, 423-24 , 96 S. Ct. 984, 992 (1976). ¶30 As the U.S. Supreme Court has held, the prosecutorial immunity doctrine requires a functional analysis of whether the prosecutor’s conduct was quasi-judicial rather than an emotional analysis of whether the prosecutor had malice. 2007Imbler v. Pachtman, 424 U.S. 409, 423-24 , 96 S. Ct. 984, 992 (1976). ¶30 As the U.S. Supreme Court has held, the prosecutorial immunity doctrine requires a functional analysis of whether the prosecutor’s conduct was quasi-judicial rather than an emotional analysis of whether the prosecutor had malice. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Montana. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Barker v. Wingo
green
2 sentences1988“Consistent with the amorphous quality of the right, the United States Supreme Court established a four-pronged balancing test to determine speedy trial claims in Barker v. Wingo (1972), 407 U.S. 514 , 92 S.Ct. 2182 , 33 L.Ed.2d 101 . 1988“Consistent with the amorphous quality of the right, the United States Supreme Court established a four-pronged balancing test to determine speedy trial claims in Barker v. Wingo (1972), 407 U.S. 514 , 92 S.Ct. 2182 , 33 L.Ed.2d 101 . | 2 | 1987–1988 |
Montana Department of Revenue v. American Smelting & Refining Co.
green
2 sentences2009Smelting and Refining, 173 Mont. 316 , 567 P.2d 901 (1977) (ASARCO), supports reading the definition of business income as containing a separate functional test. 2009Smelting and Refining, 173 Mont. 316 , 567 P.2d 901 (1977) (ASARCO), supports reading the definition of business income as containing a separate functional test. | 1 | 2009–2009 |
Montana Department of Social & Rehabilitation Services v. Angel
green
2 sentences2009Angel, 176 Mont. at 296-97 , 577 P.2d at 1225 . ¶29 The UDITPA’s legislative history suggests the existence of a separate functional test in the definition of business income. 2009Angel, 176 Mont. at 296-97 , 577 P.2d at 1225 . ¶29 The UDITPA’s legislative history suggests the existence of a separate functional test in the definition of business income. | 1 | 2009–2009 |
Simpson Timber Co. v. Department of Revenue
green
2 sentences2009Simpson Timber, 953 P.2d at 370 . ¶35 This scenario highlights the strong policy reasons that support interpreting § 15-31-302(1), MCA, to include both the transactional test and an independent functional test. 2009Simpson Timber, 953 P.2d at 370 . ¶35 This scenario highlights the strong policy reasons that support interpreting § 15-31-302(1), MCA, to include both the transactional test and an independent functional test. | 1 | 2009–2009 |
Buckley v. Fitzsimmons
green
2 sentences1994Buckley v. Fitzsimmons (1993), _ U.S._, 113 S.Ct. 2606 , 125 L.Ed.2d 209 ; Burns v. Reed (1991), 500 U.S. 478 , 111 S.Ct. 1934 , 114 L.Ed.2d 547 . 1994Buckley v. Fitzsimmons (1993), _ U.S._, 113 S.Ct. 2606 , 125 L.Ed.2d 209 ; Burns v. Reed (1991), 500 U.S. 478 , 111 S.Ct. 1934 , 114 L.Ed.2d 547 . | 1 | 1994–1994 |
Burns v. Reed
green
2 sentences1994Buckley v. Fitzsimmons (1993), _ U.S._, 113 S.Ct. 2606 , 125 L.Ed.2d 209 ; Burns v. Reed (1991), 500 U.S. 478 , 111 S.Ct. 1934 , 114 L.Ed.2d 547 . 1994Buckley v. Fitzsimmons (1993), _ U.S._, 113 S.Ct. 2606 , 125 L.Ed.2d 209 ; Burns v. Reed (1991), 500 U.S. 478 , 111 S.Ct. 1934 , 114 L.Ed.2d 547 . | 1 | 1994–1994 |
State v. Waters
green
2 sentences1988State v. Waters (Mont. 1987), [ 228 Mont. 490 ,] 743 P.2d 617, 619 , 44 St.Rep. 1705 , 1707. 1988State v. Waters (Mont. 1987), [ 228 Mont. 490 ,] 743 P.2d 617, 619 , 44 St.Rep. 1705 , 1707. | 1 | 1988–1988 |
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.