Quill Corp. v. State of North Dakota, 504 U.S. 298 (1992)

Oct 16, 2008

OUTCOME: State tax law ruled unconstitutional

Question was whether to overturn Bellas Hess which required physical nexus before a state could require the collection of taxes on interstate sales. 5-4 decision left it up to Congress.

DaimlerChrysler Corp. v. Cuno, No. 04-1704 (2006)

Jan 01, 2006

OUTCOME: remanded

Ehlen v. Lewis, 984 F. Supp. 5 (DDC 1997)

Jan 01, 1997

OUTCOME: real estate broker has fiduciary obligations

A real estate broker has fiduciary obligations to his client and when he breaches them must disgorge any money he got and pay his client's attorneys fees.

Robinson v. R&R Publishing Inc. 943 F. Supp 18 (1996)

Jan 01, 1996

OUTCOME: officer of corp. holds copyright for corp

Office and director of a corporation who was paid by corporation to write book breached her fiduciary obligation and usurped corporate opportunity when she sought to copyright the book under her own na ... me and help copyright for book in trust for corporation.

Barclays Bank, PLC v. Franchise Tax Board & Colgate-Palmolive Co. v. Franchise Tax Board, 512 U.S. 298 (1994)

Jan 01, 1994

OUTCOME: California unitary tax approved

Franchise Tax Board v. Alcan Aluminium, Ltd., 493 U.S. 331 (1990)

Jan 01, 1990

OUTCOME: State tax ruled constitutional

Amerada Hess Corp. v. Director, Division of Taxation, 490 U.S. 66 (1989)

Jan 01, 1989

OUTCOME: State tax ruled constitutional

State tax law did not have to follow federal tax law.

Goldberg v. Sweet, 488 U.S. 252 (1989)

Jan 01, 1989

OUTCOME: State tax ruled constitutional

State apportionment formula approved.

Stern v. Lucy Webb Hayes National Training School for Deaconesses and Missionaries, 381 F. Supp. 1003 (1974)

Jan 01, 1974

OUTCOME: Trustees personally liable for breaches

Trustees of charitable institutions personally liable for breaches of fiduciary obligations.

Kraft Foods v. Iowa Dept. of Revenue, 505 U.S. 71 (1992)

N/A

OUTCOME: State tax law ruled unconstitutional