Landmark state tax cases: The impact of Moorman on apportionment

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Landmark state tax cases: The impact of Moorman on apportionment

December 21, 2023

United States
United States
United States

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for another discussion of a landmark state tax case.

For this installment, Jeff and Jeremy jump into Moorman Manufacturing Co. v. Bair, discussing the history of 3-factor apportionment, and how the Moorman decision paved the way for states shifting to single-sales factor apportionment. 

After their discussion, the episode wraps with another edition of overrated/underrated – how do you feel about adults dressing up for Halloween?

Questions or comments? Email SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

 

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jefffriedman@eversheds-sutherland.com

Jeffrey A. Friedman

Partner

Washington, DC, United States

jeremygove@eversheds-sutherland.com

Jeremy P. Gove

Partner

New York, United States

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