ADMINISTRATIVE LAW, CIVIL PROCEDURE, CONSTITUTIONAL LAW, GOVERNMENT LAW, TAX LAW
US v. Clintwood Elkhorn Mining Co., No. 07-308
The plain language of 26 U.S.C. sections 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the Export Clause, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.
CONSTITUTIONAL LAW, CORPORATION & ENTERPRISE LAW, GOVERNMENT LAW, M&A, TAX LAW
MeadWestvaco Corp. v. Illinois Dep't of Revenue, No. 06-1413
In a case raising the issue of whether Illinois constitutionally taxed an apportioned share of the capital gain realized by Mead, an out-of-state corporation, on the sale of one of its business divisions, Lexis/Nexis, a judgment in the state's favor is vacated and remanded where: 1) the state courts erred in considering whether Lexis/Nexis served an "operational purpose" in Mead's business after determining that Lexis and Mead were not unitary; and 2) an alternative ground for affirmance was neither raised nor addressed in the state courts, and thus, would not be considered.