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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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?
- Language
- eng
- Extent
- 1 online resource (vi, 20 pages)
- Note
-
- "No. 06-1228."
- ©2014 Cassidy Cataloguing Services, Inc
- 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
- Subject
-
- Jurisdiction -- Taxation -- United States -- States -- Cases
- Taxation -- United States -- Cases
- Interstate commerce -- Taxation | Law and legislation -- United States -- States -- Cases
- Electronic books
- Corporations -- Taxation -- West Virginia -- Cases
- Corporations -- Taxation -- United States -- States -- Cases
- 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?
- 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
- 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
- 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
Subject
- Jurisdiction -- Taxation -- United States -- States -- Cases
- Taxation -- United States -- Cases
- Interstate commerce -- Taxation | Law and legislation -- United States -- States -- Cases
- Electronic books
- Corporations -- Taxation -- West Virginia -- Cases
- Corporations -- Taxation -- United States -- States -- Cases
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/In-the-Supreme-Court-of-the-United-States-FIA/2dZN6b5Hru0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/In-the-Supreme-Court-of-the-United-States-FIA/2dZN6b5Hru0/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
