Covington Fabrics Corp. v. South Carolina Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a three-factor apportionment formula, which included a throwback rule in calculating the sales factor, satisfied federal constitutional requirements
• explaining only a reasonable approximation is necessary for apportionment purposes

Source: CourtListener parenthetical corpus (CC0).