Exxon Corp. v. Department of Revenue of Wis.

How courts have described this case

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

• holding that corporate unity exists when Exxon’s state petroleum business was dependent upon the general corporation’s “assured supply of raw materials and crude”
• determining that the tax cannot be out of proportion to the business transacted by the appellant in that state
• holding tax must be fairly related to services provided by state, including police and fire protection and benefit of trained work force
• holding tax must be fairly related to services provided by state, including police and fire protection and benefit of trained work force
• holding tax must be fairly related to services provided by state, including police and fire protection and benefit of trained work force
• noting that if the court finds that a unitary business relationship exists, then the state can constitutionally tax the earnings

Source: CourtListener parenthetical corpus (CC0).