Murray v. Noone

How courts have described this case

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

• holding that the Director may change his regulations when alternative interpretations are not inconsistent with the statute
• “[t]he purpose of an allocation factor is to determine fairly what percentage of the value of a multi-state eorpoi’ation is generated in-state”
• “[t]he purpose of an allocation factor is to determine fairly what percentage of the value of a multi-state corporation is generated in-state”
• while the property and payroll allocation reflects the “situs” of the state where the “wealth-creating aspects of the multi-state corporation” lie, the receipts reflect the situs of “the state [which] provides a market for the corporation’s output”

Source: CourtListener parenthetical corpus (CC0).