MeadWestvaco Corp. v. Illinois Department of Revenue
|MeadWestvaco Corp. v. Illinois Dept. of Revenue|
|Argued January 16, 2008|
Decided April 15, 2008
|Full case name||MeadWestvaco Corp., Successor in Interest to Mead Corp. v. Illinois Department of Revenue, et al.|
553 U.S. 16 (more)|
128 S. Ct. 1498; 170 L. Ed. 2d 404
|Prior history||Certiorari to the Appellate Court of Illinois, First District|
|The state courts erred in considering whether Lexis served an “operational purpose” in Mead’s business after determining that Lexis and Mead were not unitary.|
|Majority||Alito, joined by unanimous court|
Mead, a corporation based out of Ohio, owned Lexis-Nexis, which was based out of Illinois. Mead sold Lexis, and Illinois maintained that Mead must pay them a proportionate capital-gains tax. Illinois asserted that Mead and Lexis were integrated to the extent required for the "unitary business rule". This rule allowed states to tax a proportionate share of the value generated by an interstate corporation.
Opinion of the Court
In a unanimous opinion written by Associate Justice Samuel Alito, the Supreme Court held that the two businesses were not integrated enough to be considered a "unitary business" and Illinois was not allowed to tax Mead on the Lexis sale.
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- MeadWestvaco Corp. v. Illinois Dept. of Revenue, 553 U.S. 16, 19 (2008).
- MeadWestvaco Corp., 553 U.S. at 19-20.
- MeadWestvaco Corp., 553 U.S. at 20.
- MeadWestvaco Corp., 553 U.S. at 20, 23 (citing Ill. Comp. Stat., ch. 35, § 5/303(a) (West 1994)).
- MeadWestvaco Corp., 553 U.S. at 20-21.
- MeadWestvaco Corp., 553 U.S. at 30-32.
- Text of MeadWestvaco Corp. v. Illinois Dept. of Revenue, 553 U.S. 16 (2008) is available from: Google Scholar Justia Oyez (oral argument audio) Supreme Court (slip opinion)
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