Allied-Signal, Inc. v. Director

Allied-Signal, Inc. v. Director
Supreme Court of the United States
Decided June 15, 1992
Full case name	Allied-Signal, Inc. v. Director
Citations	504 U.S. 768 ( more )
Holding
If a company is in multiple, independent lines of business in and outside a state, then that state may tax the company's income from in-state activities only.
Court membership
Chief Justice William Rehnquist Associate Justices Byron White  · Harry Blackmun John P. Stevens  · Sandra Day O'Connor Antonin Scalia  · Anthony Kennedy David Souter  · Clarence Thomas

Allied-Signal, Inc. v. Director, 504 U.S. 768 (1992), was a United States Supreme Court case in which the Court held that, if a company is in multiple and independent lines of business in and outside a state, then that state may tax the company's income from in-state activities only. ^{[1] [2]}

References

1. Allied-Signal, Inc. v. Director, 504 U.S. 768 (1992)
2. Lieberman, Jethro K. (1999). "Taxation of Interstate Commerce". A Practical Companion to the Constitution. p. 503.

External links

• Text of Allied-Signal, Inc. v. Director, 504 U.S. 768 (1992) is available from: Cornell Findlaw Justia