New Tax Bill May Leave Some Taxpayers Subject to Double Taxation

Several years ago, our office published an article examining the subject of cumulative taxation. Under the Due Process Clause of the 14th Amendment, state taxes must not subject a taxpayer to an unfair cumulative tax burden.  We reported about the landmark decision involved the Geoffrey Corporation, and the South Carolina regulation that left it subject to double taxation. In the matter of Container Corporation of America v. Franchise Tax Board 463 U.S. 159 (1983), the petitioner successfully persuaded the Court that double taxation is unconstitutional. In ruling in favor of the petitioner, the Court noted that “the principles enunciated in that case should be controlling here: a state tax is unconstitutional if it … creates a substantial risk of international multiple taxation…” Citing Japan Line, Ltd. v. County of Los Angeles, 441 U. S. 434 (1979). With these cases in mind, we now need to revisit the rules regarding cumulative taxation as they…

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