In the Supreme Court of the United States, FIA Card Services, N.A., fka MBNA America Bank, N.A., petitioner, v. Tax Commissioner of the State of West Virginia, respondent : on petition for writ of certiorari to the West Virginia Supreme Court of Appeals : brief of the Tax Foundation as amicus curiae in support of petitioner / Kyle O. Sollie, Christopher Atkins.
2007
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Title
In the Supreme Court of the United States, FIA Card Services, N.A., fka MBNA America Bank, N.A., petitioner, v. Tax Commissioner of the State of West Virginia, respondent : on petition for writ of certiorari to the West Virginia Supreme Court of Appeals : brief of the Tax Foundation as amicus curiae in support of petitioner / Kyle O. Sollie, Christopher Atkins.
Published
[United States] : [publisher not identified], [2007?]
Distributed
[Getzville, New York] : William S. Hein & Co., [2014]
Call Number
INTERNET
Variant Title
HeinOnline index title: Asking the U.S. Supreme Court to settle tax nexus issue: FIA Card Services, N.A., fka MBNA America Bank, N.A. v. Tax Commissioner of the State of West Virginia
Description
1 online resource (vi, 20 pages).
System Control No.
(NjRocCCS)ccn00516127
Summary
The question presented is whether a state can impose direct taxes, in this case franchise and corporate net income taxes, on a corporate person with no physical connection, no tangible property, and no employees within that state?
Note
"No. 06-1228."
Bibliography, etc. Note
"Table of authorities": pages iv-vi.
Digital File Characteristics
text file
Source of Description
Description based on PDF cover title, viewed January 24, 2015.
Record Appears in
Variant Title
FIA Card Services, N.A., fka MBNA America Bank, N.A. v. Tax Commissioner of the State of West Virginia
Added Author