Justice Brandeis and State Taxation
State Tax Notes, Volume 104, May 2, 2022
2 Pages Posted: 1 Jun 2022
Date Written: April 25, 2022
Abstract
This letter to the editor published in State Tax Notes celebrates Justice Louis Brandeis’ substantial contribution to the law of state taxation, authorship of the century-old opinion in Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113 (1920). Underwood Typewriter established the notions of “fair apportionment” and what would come to be called the “unitary business principle” – standards that have been consistently applied since the time of that case to evaluate the constitutionality of a state's imposition of corporate income tax.
Suggested Citation: Suggested Citation
Fatale, Michael T., Justice Brandeis and State Taxation (April 25, 2022). State Tax Notes, Volume 104, May 2, 2022, Available at SSRN: https://ssrn.com/abstract=4102356
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