Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell

How courts have described this case

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

• explaining that a tax falls outside the Constitution’s parameters when the value calculated within the state is “not reasonably attributable to the processes conducted within the borders of that state”
• providing that when the application of a formula for apportionment “operated unreasonably and arbitrarily,” a modification in the application of that formula in the particular instance is required by the Commerce Clause
• invalidating apportionment method later described in Container Corp. as creating a more than 250 percent increase in taxable income compared to taxpayer’s methodology
• invalidating apportionment method later described in Container Corp. as creating a more than 250 percent increase in taxable income compared to taxpayer’s methodology
• invalidating apportionment method later described in Container Corp. as creating a more than 250 percent increase in taxable income compared to taxpayer’s methodology
• relying on separate accounting evidence to examine and ultimately strike down an apportionment

Source: CourtListener parenthetical corpus (CC0).