The Resource 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

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

Label
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
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
Title remainder
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
Statement of responsibility
Kyle O. Sollie, Christopher Atkins
Title variation
  • 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
  • FIA Card Services, N.A., fka MBNA America Bank, N.A. v. Tax Commissioner of the State of West Virginia
Creator
Contributor
Author
Sponsoring body
Subject
Genre
Language
eng
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?
Member of
Cataloging source
NjRocCCS
http://library.link/vocab/creatorName
Sollie, Kyle O
Index
no index present
LC call number
KF6289.A2
LC item number
T39 2007zzu
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Atkins, Chris
  • West Virginia
  • United States
  • Tax Foundation
Series statement
  • HeinOnline Tax Foundation archive publications
  • HeinOnline U.S. Supreme Court library
  • HeinOnline core collection
http://library.link/vocab/subjectName
  • Corporations
  • Corporations
  • Interstate commerce
  • Jurisdiction
  • Taxation
Target audience
specialized
Label
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
Instantiates
Publication
Distribution
Note
  • "No. 06-1228."
  • ©2014 Cassidy Cataloguing Services, Inc
Antecedent source
unknown
Bibliography note
"Table of authorities": pages iv-vi
Carrier category
online resource
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (vi, 20 pages)
File format
one file format
Form of item
online
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Quality assurance targets
unknown
Reformatting quality
unknown
Specific material designation
remote
Label
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
Publication
Distribution
Note
  • "No. 06-1228."
  • ©2014 Cassidy Cataloguing Services, Inc
Antecedent source
unknown
Bibliography note
"Table of authorities": pages iv-vi
Carrier category
online resource
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (vi, 20 pages)
File format
one file format
Form of item
online
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Quality assurance targets
unknown
Reformatting quality
unknown
Specific material designation
remote

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