fair share
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 390 U.S. 317 - Norfolk & Western Railway Co. v. Missouri State Tax Commission · 1968Most cited · 273 citing opinions
state taxation of interstate enterprise
That fair share may be regarded as the value, appropriately ascertained, of tangible assets permanently or habitually employed in the taxing State, including a portion of the intangible, or 'going-concern,' value of the enterprise.
How often courts cite the case defining “fair share”
Court decisions citing the opinion that defined “fair share” — 273 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.