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MeadWestvaco Corp. v. Illinois Department of Revenue

MeadWestvaco Corp. v. Illinois Dept. of Revenue, 553 U.S. 16 (2008), is really a U . s . States Top Court situation in regards to the extent a condition may tax companies that aren’t located in their condition.

Mead, an organization resides in Ohio, owned Lexis-Nexis, that was resides in Illinois. Mead offered Lexis, and Illinois maintained that Mead be forced to pay them a proportionate capital-gains tax. Illinois stated that Mead and Lexis were integrated towards the extent needed for that “unitary business rule”. This rule permitted states to tax a proportionate share from the value generated by an interstate corporation.

Inside a unanimous opinion compiled by Affiliate Justice Samuel Alito, the final Court held the two companies weren’t integrated enough that need considering a “unitary business” and Illinois wasn’t permitted to tax Mead around the Lexis purchase.


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