Allied-Signal, Inc. v. Director

Allied-Signal, Inc. v. Director
Supreme Court of the United States
Decided June 15, 1992
Full case nameAllied-Signal, Inc. v. Director
Citations504 U.S. 768 (more)
Holding
If a company is in multiple, independent lines of business in and outside a state, then that state may tax the company's income from in-state activities only.
Court membership
Chief Justice
William Rehnquist
Associate Justices
Byron White · Harry Blackmun
John P. Stevens · Sandra Day O'Connor
Antonin Scalia · Anthony Kennedy
David Souter · Clarence Thomas

Allied-Signal, Inc. v. Director, 504 U.S. 768 (1992), was a United States Supreme Court case in which the Court held that, if a company is in multiple and independent lines of business in and outside a state, then that state may tax the company's income from in-state activities only.[1][2]

References

  1. ^ Allied-Signal, Inc. v. Director, 504 U.S. 768 (1992)
  2. ^ Lieberman, Jethro K. (1999). "Taxation of Interstate Commerce". A Practical Companion to the Constitution. p. 503.
  • Text of Allied-Signal, Inc. v. Director, 504 U.S. 768 (1992) is available from: Cornell Findlaw Justia
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