Citibank (South Dakota) v. State

Core Citations

OVERRULES OTHER CASE

• Quill Corp. v. North Dakota
• Quill Corporation v. North Dakota Heitkamp

This document cites

• Washington - State Dept. of Revenue v. J. C. Penney Co., Inc.
• Washington - Tyler Pipe Industries, Inc. v. State, Dept. of Revenue
• Federal Cases - Quill Corporation v. North Dakota Heitkamp
• Federal Cases - Container Corporation of America v. Franchise Tax Board
• Federal Cases - Tyler Pipe Industries, Inc v. Washington State Department of Revenue National Can Corporation v. Washington State Department of Revenue, s. 85-1963



See all quotations

• Washington - Lamtec Corp.. v. Dep't of Revenue
• Washington - Ekelmann v. City of Poulsbo
• Washington - Echo Global Logistics, Inc. v. State
• Washington - Antio, LLC v. Wash. State Dep't of Revenue
• US - Reference Stubs - "Business."
• US - Reference Stubs - Apportionable income-Taxable in Washington and another state
• US - Reference Stubs - Direct review by court of appeals
• US - Reference Stubs - Business and occupation tax imposed
• US - Reference Stubs - Judicial review