Twentieth Century-Fox Film Corp. v. Department of Revenue

How courts have described this case

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

• stating that relief under this section of UDITPA is only available in two situations: (1) to remedy unconstitutional results, or (2
• stating that relief under this section of UDITPA is only available in two situations: (1) to remedy unconstitutional results, or (2
• stating that relief under this section of UDITPA is only available in two situations: (1) to remedy unconstitutional results, or (2) to provide an alternative means of apportionment where three factor formula does not fairly represent the business activity of taxpayer
• stating that relief under this section of UDITPA is only available in two situations: (1) to remedy unconstitutional results, or (2) to provide an alternative means of apportionment where three factor formula does not fairly represent the business activity of taxpayer
• construing ORS 314.670 , which contains language nearly identical to that found in Revised M, to so require
• statute applies “in unusual cases” where UDITPA formula does not fairly represent taxpayer’s business activity

Source: CourtListener parenthetical corpus (CC0).