View source for MeadWestvaco Corp. v. Illinois Department of Revenue

{{Use mdy dates|date=September 2023}}
{{Infobox SCOTUS case
|Litigants=MeadWestvaco Corp. v. Illinois Dept. of Revenue
|ArgueDate=January 16
|ArgueYear=2008
|DecideDate=April 15
|DecideYear=2008
|FullName=MeadWestvaco Corp., Successor in Interest to Mead Corp. v. Illinois Department of Revenue, et al.
|Docket=06-1413
|USVol=553
|USPage=16
|ParallelCitations=128 S. Ct. 1498; 170 [[L. Ed. 2d]] 404
|Prior=Certiorari to the Appellate Court of Illinois, First District
|Subsequent=
|Holding=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
|JoinMajority=''unanimous court''
|Concurrence=Thomas
|LawsApplied=
}}
'''''MeadWestvaco Corp. v. Illinois Dept. of Revenue''''', 553 U.S. 16 (2008), is a [[Supreme Court of the United States|United States Supreme Court]] case concerning the extent a state may tax companies that are not based in their state.<ref>''MeadWestvaco Corp. v. Illinois Dept. of Revenue'', {{ussc|volume=553|page=16|pin=19|year=2008}}.</ref>
==Background==
[[MeadWestvaco#History|Mead]], a corporation based out of [[Ohio]], owned [[Lexis-Nexis]], which was based out of [[Illinois]].<ref>''MeadWestvaco Corp.'', 553 U.S. at 19-20.</ref> Mead sold Lexis, and Illinois maintained that Mead must pay them a proportionate [[capital-gains tax]].<ref>''MeadWestvaco Corp.'', 553 U.S. at 20.</ref> Illinois asserted that Mead and Lexis were integrated to the extent required for the "unitary business rule".<ref>''MeadWestvaco Corp.'', 553 U.S. at 20, 23 (citing Ill. Comp. Stat., ch. 35, § 5/303(a) (West 1994)).</ref> This rule allowed states to tax a proportionate share of the value generated by an interstate corporation.<ref>''MeadWestvaco Corp.'', 553 U.S. at 20-21.</ref>
==Opinion of the Court==
In a unanimous opinion written by [[Associate Justice of the United States Supreme Court|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.<ref>''MeadWestvaco Corp.'', 553 U.S. at 30-32.</ref>
==See also==
* [[List of United States Supreme Court cases]]
* [[Lists of United States Supreme Court cases by volume]]
* [[List of United States Supreme Court cases by the Roberts Court]]
==References==
{{Reflist|30em}}
==External links==
* {{caselaw source
| case = ''MeadWestvaco Corp. v. Illinois Dept. of Revenue'', {{ussc|553|16|2008|el=no}}
| courtlistener =
| googlescholar =https://scholar.google.com/scholar_case?case=418410391627635339
| justia =https://supreme.justia.com/cases/federal/us/553/16/
| oyez =https://www.oyez.org/cases/2007/06-1413
| other_source1 = Supreme Court (slip opinion) (archived)
| other_url1 =https://web.archive.org/web/0/{{SCOTUS URL Slip|07|06-1413}}
}}
[[Category:United States Supreme Court cases]]
[[Category:2008 in United States case law]]
[[Category:State taxation in the United States]]
[[Category:Capital gains taxes]]
[[Category:United States Supreme Court cases of the Roberts Court]]
[[Category:United States taxation and revenue case law]]
[[Category:Taxation in Illinois]]
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