Matter of Y. H. (Mohamed H.)

How courts have described this case

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

• holding the de minimis flow of products between the parent and its foreign affiliates ranging from 0.1% to 6%, indicated a lack of corporate unity
• explaining that operations are not unitary when subsidiaries operated independently and do not seek approval from parent on operational or management decisions
• including intangible income received from subsidiary having no connection with state in taxable income of nondomiciliary parent corporation, violates due process
• including intangible income received from subsidiary having no connection with state in taxable income of nondomiciliary parent corporation, violates due process
• rejecting appor- tionment of dividends from corporations not engaged in unitary business with taxpayer
• no unitary control where the parent owned 51.5% of the stock of the subsidiary and could have controlled the subsidiary’s management

Source: CourtListener parenthetical corpus (CC0).