Amicus Briefs Recently Filed by the MTC

MeadWestvaco Corp. v. Illinois

On September 25, 2007, the U.S. Supreme Court granted review in MeadWestvaco Corp. v. Illinois (Docket No. 06-1413). MeadWestvaco (a successor in interest to Mead Corp.) is challenging a determination by the Illinois Department of Revenue that $1 billion of gain from Mead’s sale of Lexis/Nexis was improperly classified on Mead’s tax return as nonbusiness income because Mead and Lexis/Nexis were unitary. MeadWestvaco appealed, on Due Process and Commerce clause grounds, the ruling by an Illinois court of appeals upholding the Department’s determination. On December 10, 2007 the Commission filed an amicus brief in support of Illinois.  A copy of that brief can be viewed here.

Other Briefs