CRANDON ET AL.
v.
UNITED STATES; AND BOEING CO., INC. V. UNITED STATES

U.S. | 1990-03-05
Nos. 88-931; No. 88-938
494 U.S. 1015 Supreme Court of the United States (1990) Positive Treatment
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  • Trinova Corp. v. Mich. Dep't of Treas., 498 U.S. 358 (U.S. 1991)
    …are a fair representation of the extent of its business activity in Michigan, making it ineligible for relief on statutory or constitutional grounds. Id., at 163-166, 445 N. W. 2d, at 438-439. We granted Trinova’s petition for a writ of certiorari. 494 U. S. 1015 (1990). 1 — i I — 1 I — I The principles which govern the validity of state taxes levied upon multistate businesses seek to accommodate the necessary abstractions of tax theory to the realities of the marketplace. Under the test stated in Complete…

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