apportionment formula
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 315 U.S. 501 - Butler Bros. v. McColgan, Franchise Tax Commissioner · 1942Most cited · 531 citing opinions
burden of attack
One who attacks a formula of apportionment carries a distinct burden of showing by 'clear and cogent evidence' that it results in extraterritorial values being taxed.
How often courts cite the case defining “apportionment formula”
Court decisions citing the opinion that defined “apportionment formula” — 531 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.