In re S.B. and K.B.

How courts have described this case

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

• recognizing that establishing a formula for apportioning taxes on multistate corporations would require \extensive judicial lawmaking\ for which the courts are ill suited
• recognizing that establishing a formula for apportioning taxes on multistate corporations would require “extensive judicial lawmaking” for which the courts are ill suited
• recognizing that the Constitution permits some imprecision in the apportionment of income to a particular State
• concluding that it does not necessarily constitute a violation of the dormant Commerce Clause when two states’ taxing schemes tax income differently, and this results in some overlap in taxation
• holding that a sales-only single-factor formula did not improperly ignore out-of-state operations that “were responsible for some of the profits generated by sales in Iowa” and did not reach income “not in fact earned within the borders of the taxing State”
• noting that states enact differing apportionment formulas “based on political and economic considerations that vary from State to State”

Source: CourtListener parenthetical corpus (CC0).